What are the other documents to be issued for selling of goods, properties, services, and use of services?

For selling of goods or properties:

Aside from the VAT Sales Invoice or Non-VAT Sales Invoice, sellers also issue a Collection Receipt.

For selling of services or use/lease of properties:

Aside from the VAT Official Receipt or Non-VAT Official Receipt, sellers also issue a Billing Invoice.

Collection Receipts and Billing Invoices belong to the so-called Supplementary / Commercial Invoices. These documents must also be covered by ATP and be printed by BIR accredited printers.

Source: Revenue Regulation 18-2012

Reference : Section 2, Number 3 of RR 18-2012

3. SUPPLEMENTARY RECEIPTS / INVOICES - for purposes of these Regulations, these are also known as COMMERCIAL INVOICES. It is a written account evidencing that a transaction has been made between the seller and the buyer of goods and/or services, forming part of the books of accounts of a business taxpayer for recording, monitoring and control purposes.

It is a document evidencing delivery, agreement to sell or transfer of goods and services which includes but are not limited to delivery receipts, order slips, debit and/or credit memo, purchase order, job order, provisional/temporary receipt, acknowledgement receipt, collection receipt, cash receipt, bill of lading, billing statement, statement of account, and any other documents, by whatever name it is known or called, whether prepared manually (handwritten information) or pre- Page 3 of 5 printed/pre-numbered loose-leaf (information typed using excel program or typewriter) or computerized as long as it is used in the ordinary course of business being issued to customers or otherwise.

Supplementary receipts/invoices, for purposes of Value-Added Tax, are not valid proof to support the claim of Input Taxes by buyers of goods and/or services.