Receipts are out, invoices are in: what EOPT changed for sellers
If you registered a few years ago, you were probably told the Official Receipt was king. The Ease of Paying Taxes (EOPT) law and RR 7-2024 quietly changed that, and a lot of sellers haven't caught up.
The short version
For selling goods, the sales invoice is now the primary document — the thing that records the sale and supports the tax. The Official Receipt got demoted; it's no longer the document you lead with. Practically, that means your invoice template and your numbering need to be set up correctly, and old OR booklets shouldn't be your go-to anymore.
What a compliant invoice needs
Your registered business name and TIN, a proper invoice number in sequence, the date, what was sold and for how much, and the buyer's details when they ask for them (especially business buyers who need it for their own books). Miss the basics and the invoice doesn't do its job when it counts.
None of this is hard once it's set up right — it's just one more thing to get correct from day one instead of fixing under pressure later. KitaTax generates EOPT-compliant invoices with proper sequential numbering, so the document side keeps up with the sales side without you thinking about it.
This article is general information for Philippine online sellers, not official BIR advice. Rules change and your situation may differ — confirm specifics with the BIR or a licensed accountant.
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