EOPT invoice rules: what your invoice must show, and how to set it up in Odoo

The EOPT Act changed the most-printed document in your business. Service companies that used to issue official receipts on payment now issue invoices on billing. Every seller has to check that its invoice shows the right fields in the right words. Get it wrong and your buyer may lose the input VAT, which is a quick way to lose a customer's goodwill. This guide lists the rules and how to set up Odoo.

What changed

• One document for goods and services. RR 7-2024 (effective 27 April 2024) makes the invoice the primary evidence for both. Sales, service, charge, cash and billing invoices all count, and the word "Invoice" must be printed prominently.
• Billing invoice instead of a statement. Service providers issue a billing invoice when they bill, not a billing statement (RMC 77-2024).
• No second invoice on payment. When the customer pays later, you may issue an official, payment or acknowledgement receipt, but not another invoice.
• VAT on services follows the invoice. Output VAT is declared on billing, not on collection. See the 2550Q guide.
• Business style is optional. You may add a trade name, but it is no longer required.

When you must issue an invoice

What every invoice must show

RR 7-2024 Section 6(B) lists the information, and RR 6-2026, dated 25 August 2026 and in force since 16 October 2026, added item 22: the creditable withholding tax, shown as a separate item. The core fields:

Supplementary documents such as delivery receipts, official receipts and credit memos must carry, in bold: THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX.

When a field is missing

Under RR 7-2024 and Section 113(D) of the Tax Code, a missing field makes the seller liable, but the buyer keeps its input VAT, unless the missing item is one of these five:

1. the amount of the sale;
2. the VAT amount;
3. the registered name and TIN of the buyer and the seller;
4. the description of the goods or service;
5. the date of the transaction.

Two more traps: a non-VAT seller that issues a VAT invoice owes the VAT anyway, and a VAT-exempt sale invoiced without the "VAT-Exempt" label can be taxed as if the exemption did not apply.

Old official receipts

RR 11-2024 gave two options for unused ORs. You can use them as supplementary documents, stamped "not valid for claim of input tax", or convert them into invoices by striking out "Official Receipt" and stamping "Invoice". Converted receipts can be used until they run out. System-generated "official receipts" issued after 31 December 2024 are not evidence of a sale. Under RR 6-2026, unused invoice stock without the new withholding line can still be used until it runs out if "Less: Withholding Tax" is stamped conspicuously on its face; invoices printed after that must already carry the phrase.

Setting up the invoice in Odoo

Odoo's Philippine localisation already holds most of the data: your TIN with branch code and RDO on the company, the customer's TIN on the contact, and default taxes for 12% VAT, zero-rated and exempt sales. What decides compliance is the printed layout.

• Odoo 20. The release notes update Philippine invoices for BIR and CAS requirements and add senior citizen and PWD statutory discounts on invoices. These release notes do not mention RR 6-2026, so check the printed result against the table above, including the withholding tax line, before go-live.
• Odoo 19 and earlier. Odoo's documentation describes no BIR invoice layout for these versions, so the layout is customised to add the "VAT Reg TIN" line, the VATable, exempt and zero-rated breakdown, the buyer TIN, the withholding tax line, the ACCN footer and "REPRINT" on copies.
• One series per invoice type. Each invoice type needs its own serial series. In Odoo, each sales journal numbers its invoices in its own sequence, which also handles branches.
• Credit notes, not edits. Odoo corrects a posted invoice with a credit note, which matches the e-invoicing rule that a decrease is supported by a credit note or memo (RMC 98-2026).

A quick invoice check

1. Print a sample VAT invoice, a mixed-sale invoice and a credit note from Odoo.
2. Check each against the field table above.
3. Check the footer carries your ACCN, series range and date issued.
4. Stamp or label your supplementary documents.
5. Keep the samples: they go into your CAS registration and e-invoicing application.

You don't need to hire your own team. A TechNext adviser reviews your invoices against the rules first, then our team in Taguig City sets up the Odoo layout and series, and we check sample invoices with you against the rules before go-live. See how we set up Odoo for BIR requirements.

Sources

• RA 11976 (EOPT Act), amending Tax Code Sections 113, 237 and 238
• RR 11-2024, RR 6-2026 and RMC 77-2024 digest (BIR)
• Grant Thornton: RMC 98-2026 e-invoicing guidelines
• KPMG: RR 7-2024
• Grant Thornton: invoicing requirements under RR 7-2024 and RR 11-2024
• Odoo documentation: Philippines fiscal localisation and Odoo 20 release notes

Common questions