TL;DR
Since the Ease of Paying Taxes (EOPT) Act, RA 11976, took effect and the BIR issued Revenue Regulations No. 7-2024 (effective around 27 April 2024), the Sales Invoice — not the Official Receipt — is the primary document that substantiates a sale of goods AND services, including restaurant food. The Official Receipt has been demoted to a supplementary document that merely acknowledges payment; it can no longer be used as primary proof of sale or to support a buyer's input VAT claim. For a restaurant this means: issue a BIR-registered Sales Invoice for the meal, show the breakdown and (if you are VAT-registered) the 12% VAT as a separate line, and stop relying on an OR as your main document. If you still have printed ORs, the BIR allowed converting them to Invoices during the transition. Rules and deadlines vary by case — confirm the specifics with your RDO or accountant. OrderEase is designed to support BIR-compliant invoicing with assisted onboarding (the invoicing backend is still being built and OrderEase is not yet BIR-accredited).
If You Run a Restaurant, You Are Probably Issuing the Wrong Document
For decades, Philippine businesses lived by a simple split: you issued a Sales Invoice when you sold goods, and an Official Receipt (OR) when you sold a service or collected payment. Restaurants sat awkwardly in the middle — selling food (a good) and serving it (arguably a service) — and many ended up treating the OR as their main customer document. That habit is now out of date, and continuing it is a compliance risk.
The Ease of Paying Taxes Act (Republic Act No. 11976), implemented through BIR Revenue Regulations No. 7-2024 and clarified by RR No. 11-2024, rewrote the rule. The Invoice is now the single primary document for every sale — goods and services alike, and for both VAT-registered and non-VAT taxpayers. The Official Receipt did not disappear, but it was downgraded. If you are still handing diners an OR as their proof of purchase and treating it as your principal sales document, you are working from the old playbook. This guide is part of our wider coverage of BIR compliance for restaurants in the Philippines.
What Actually Changed Under EOPT
The change is narrow to state but broad in effect. Before EOPT, the law and the BIR distinguished between the Sales Invoice for the sale of goods and the Official Receipt for the sale of services. After EOPT, that distinction is gone for the purpose of the primary document.
- The Sales Invoice is now the primary document evidencing a sale of goods and/or services in the ordinary course of business — restaurants included.
- The Official Receipt is now a supplementary document. It can acknowledge that payment was received, but it is no longer the principal proof of a sale and cannot, on its own, support a buyer's input VAT claim.
- This applies whether you are VAT-registered or non-VAT (percentage-tax) registered. Everyone issues an Invoice as the primary document.
- The change took effect with RR 7-2024 (effective around 27 April 2024), with later clarifications in RR 11-2024 and BIR circulars such as RMC 77-2024.
Official Receipt vs Sales Invoice: What Changed
| Aspect | Official Receipt (old role) | Sales Invoice (now) |
|---|---|---|
| Status | Was the primary document for services | Primary document for all sales — goods AND services |
| Restaurant use | Often used as the main customer document | This is now what you issue for the meal |
| Proof of sale | Treated as principal proof | The valid proof of the sale |
| Input VAT support | Supported the buyer's input VAT claim | Required to support the buyer's input VAT claim |
| Current role of the OR | — | Supplementary only — acknowledges payment, not primary proof |
| Who must issue an Invoice | Goods sellers issued SI; service sellers issued OR | Both VAT and non-VAT taxpayers issue an Invoice |
| BIR registration | Had to be BIR-registered/printed | Still must be BIR-registered/authorized |
How the EOPT Act and RR 7-2024 reshuffled the two documents. Confirm specifics with your RDO.
What a Restaurant Must Now Issue
In plain terms: for every sale, your restaurant must issue a BIR-registered Sales Invoice. Whether the diner pays cash, card, GCash, Maya, or QR Ph, the document that records the sale is the Invoice. If you also want to acknowledge that payment was received, you may still issue an OR or a payment acknowledgment on top of it — but that is supplementary, not your main document.
If you still hold a stock of pre-printed Official Receipts, you were not forced to throw them away. During the transition, the BIR allowed taxpayers to convert remaining ORs into Invoices — typically by striking through the words 'Official Receipt' and stamping or printing 'Invoice' (or 'Sales Invoice') on the document — and to keep using them until the stock ran out or a BIR deadline passed, whichever came first. Converting taxpayers were generally required to submit an inventory of the remaining serial numbers to the BIR. Because the exact mechanics and cut-off dates depend on your situation and may have lapsed, confirm what applies to you with your RDO or accountant before relying on old stock.
The Mandatory Fields on a Compliant Sales Invoice
A Sales Invoice only does its job if it carries the information the BIR requires on its face. For a VAT-registered restaurant, the invoice generally must show:
- A statement that the seller is VAT-registered, plus the seller's registered name, business address, and TIN (with branch code).
- The date of the transaction.
- A description of what was sold — for a restaurant, the items or nature of the food/service — with quantity and unit price.
- The total amount the customer pays, inclusive of VAT, with the 12% VAT shown as a separate line item rather than buried in the total.
- For sales of ₱1,000 or more made to a VAT-registered buyer: the name, address, and TIN of the buyer must also appear on the invoice (this is the detail corporate and delivery customers will ask for).
- A BIR-authorized invoice number/serial and the required BIR registration details.
Getting these fields right is what allows a VAT-registered buyer to claim the input VAT — the law ties the claim to the invoice properly showing the sale amount, the VAT, both parties' registered names and TINs, the description, and the date. Miss a required field and the document may not hold up.
VAT vs Non-VAT: How Presentation Differs
Whether you show VAT at all depends on your registration, which in turn usually depends on your sales. As a general guide, a restaurant whose annual gross sales exceed ₱3 million is required to be VAT-registered and charges 12% VAT; a smaller restaurant below that threshold is typically non-VAT and instead pays percentage tax (commonly 3%). The threshold and rates can change, so verify your status with the BIR or your accountant.
- VAT-registered: your Invoice states that you are VAT-registered and breaks out the 12% VAT as a separate line, with a VAT-inclusive total.
- Non-VAT (percentage tax): your Invoice must NOT show or charge VAT. Charging or stating VAT when you are not VAT-registered is a serious error — non-VAT invoices simply present the sale amount without a VAT line.
- Crossing the ₱3M threshold: if your sales grow past ₱3 million in the trailing 12 months, you are generally required to register for VAT and switch your invoice presentation accordingly. Plan for this before it happens.
What This Means for Your POS and Printed Receipts
The shift from OR to Invoice is not just a tax-office formality — it lands directly on the slip your printer spits out at the counter. If your point-of-sale was set up before EOPT, there is a real chance it is still labeling its document an 'Official Receipt' or splitting goods and services the old way. That label and the fields around it now need to match the current rules.
- Check the document title your POS prints — it should reflect an 'Invoice' / 'Sales Invoice' as the primary document, not an OR alone.
- Make sure every mandatory field above is present and correct: your registered name, address, TIN with branch code, VAT-registration statement (if applicable), itemized description, and the VAT line for VAT taxpayers.
- Build in space to capture a buyer's name, address, and TIN for sales of ₱1,000 or more to VAT-registered customers — this is exactly what a corporate or delivery-platform customer will request.
- If you are non-VAT, confirm your template shows no VAT line.
- Keep your BIR registration of the system/receipts current. Any computerized or POS-generated invoice still needs the proper BIR authority.
This is also a good moment to think about the rest of your setup — accepting modern payments cleanly, for example. If you are reviewing your counter, our guides on accepting GCash, Maya, and QR Ph at your restaurant and the full checklist for opening a restaurant in the Philippines cover the adjacent decisions.
Where OrderEase Fits
OrderEase is a QR-ordering and POS platform built for Philippine restaurants, and it is designed to support BIR-compliant invoicing — capturing the right fields, presenting VAT correctly for VAT-registered merchants, and keeping your sales records consistent with what you issue at the counter. To be completely straight with you: the dedicated BIR invoicing backend is still being built, and OrderEase is not yet BIR-accredited. We onboard restaurants with assistance so your invoicing setup lines up with your actual BIR registration, and we will not pretend a feature exists before it does. For the legal specifics of your situation — your VAT status, your OR conversion, your RDO's requirements — always confirm with your accountant or RDO.
Frequently Asked Questions
Q：Does my restaurant issue a Sales Invoice or an Official Receipt now?
A：A Sales Invoice. Under the EOPT Act (RA 11976) and BIR RR 7-2024, the Invoice is the primary document for every sale of goods AND services, including restaurant food. The Official Receipt is now only a supplementary document that acknowledges payment — it is no longer your principal proof of sale. Confirm the specifics for your business with your RDO or accountant.
Q：Can I still use my leftover printed Official Receipts?
A：During the transition, the BIR allowed taxpayers to convert unused ORs into Invoices — typically by striking through 'Official Receipt', stamping or printing 'Invoice' on the document, and submitting an inventory of the remaining serial numbers to the BIR. This was allowed until the stock ran out or a BIR deadline passed, whichever came first. Because cut-off dates and mechanics vary and may have lapsed, check what currently applies with your RDO before using old stock.
Q：I'm a small carinderia below ₱3 million in sales — does this still apply to me?
A：Yes. The shift to the Invoice as the primary document applies to both VAT and non-VAT (percentage-tax) taxpayers. The difference is presentation: if you are non-VAT, your invoice must NOT show or charge 12% VAT. Only VAT-registered businesses break out VAT. If your sales pass ₱3 million in a trailing 12-month period, you are generally required to register for VAT — verify your status with the BIR.
Q：What fields must my Sales Invoice show for a VAT-registered restaurant?
A：At minimum: a VAT-registered statement and your registered name, address, and TIN (with branch code); the transaction date; an itemized description with quantity and unit price; and the total amount inclusive of VAT, with the 12% VAT as a separate line. For sales of ₱1,000 or more to a VAT-registered buyer, you must also show the buyer's name, address, and TIN. The document must be BIR-authorized.
Q：Is OrderEase BIR-accredited for issuing invoices?
A：Not yet. OrderEase is designed to support BIR-compliant invoicing and we onboard restaurants with assistance to align the setup with your BIR registration, but the dedicated invoicing backend is still being built and OrderEase is not yet BIR-accredited. We will tell you clearly what is live before you depend on it, and we recommend confirming your compliance details with your accountant or RDO.
Conclusion
The EOPT Act settled a question that confused restaurant owners for years: which document do I give the customer? The answer is now the Sales Invoice — for the meal, the service, and everything in between. The Official Receipt still exists but only as a supplementary acknowledgment of payment. Audit what your POS prints, confirm your VAT status against the ₱3 million threshold, make sure every mandatory field is on the face of the invoice, and convert or retire old OR stock per your RDO's guidance. Get the document right and you protect both your compliance and your customers' ability to claim what they are entitled to.