Official Receipt (OR) Template

What's Included

The Official Receipt (OR) is the primary BIR-registered document for service businesses. This template includes:

• Seller's business name, TIN, address, and RDO number
• ATP reference number and series range
• Sequential OR number
• Date of issue
• Client name, TIN, and address
• Description of services rendered
• VATable, zero-rated, and exempt amount breakdown
• 12% VAT computation
• Total amount received
• Payment method indicator (cash / check / bank transfer)
• Acknowledgment signature block

OR vs. Invoice: Which Do You Issue?

Document	Used for
Sales Invoice	Sale of goods / products
Official Receipt	Rendering of services
Collection Receipt	Payment received against a previously issued Sales Invoice

Mixing these up is one of the most common BIR compliance errors in Philippine SMEs. The BIR considers an unregistered document — or the wrong document type — as a disallowable expense for your client.

Philippine-Specific Requirements

Pre-numbered series: Your OR must be part of a pre-printed, Authority to Print (ATP)-approved series. Never issue handwritten receipts without a pre-approved number series.

Service income threshold: For non-VAT taxpayers with annual gross receipts below ₱3,000,000, you are subject to 3% percentage tax (1% during the CREATE Act relief period). The receipt format is the same, but no VAT breakdown is needed — replace it with a note indicating your tax type.

Professional services: Freelancers, consultants, lawyers, doctors, and other professionals issuing ORs are required to deduct expanded withholding tax (EWT) — typically 10% or 15% — from each payment. The OR should show the gross amount; the client handles the EWT deduction separately and issues BIR Form 2307.

How to Customize

1. Fill in your business name, TIN, address, and ATP series information.
2. Update the OR number to match your current series.
3. For VAT-registered businesses, ensure the VAT breakdown section is visible and accurate.
4. For non-VAT businesses, remove the VAT section and add a "Non-VAT Registered" note.
5. Add your logo and any branding consistent with your printed copies.

Recordkeeping

Keep all ORs (including voided copies) for 10 years. The BIR may conduct a Letter of Authority (LOA) audit covering up to 3 prior tax years, and you must be able to produce original copies.