In the Philippines, each VATable sale must have a seller-issued VAT invoice or official receipt, and the BIR prohibits combining small purchases into one document to claim input VAT. Only valid receipts from VAT-registered sellers are acceptable, with buyer details required for transactions of ₱1,000 (approx. €15.50–€16.00), or more. Internal vouchers or consolidated receipts are not valid substitutes. To stay compliant, businesses must claim input VAT per transaction, keep original receipts, and avoid lumping.
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Philippines Input VAT: Strict Transactional Rules
Other countries
Author: Ljubica Blagojević
Category:
General information
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Content accuracy validation date:
23.10.2025
Content accuracy validation time:
08:24h
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