Invoice Document Types

Last updated: 2026-07-09 Summary:

• eKapital issues three AR document types: Sales Invoice, Service Invoice, and Debit Memo.
• Under EOPT unified mode a Service Invoice prints the title INVOICE; pre-EOPT it prints OFFICIAL RECEIPT.
• Each type has its own BIR ATP series and number sequence.

The document types

Type	Use it for	Printed title
Sales Invoice	Sale of goods	INVOICE (Sales Invoice)
Service Invoice	Sale of services	INVOICE under EOPT; OFFICIAL RECEIPT pre-EOPT
Debit Memo	Increasing what a customer owes (a correction or added charge)	DEBIT MEMO

Each type draws from its own BIR Authority to Print (ATP) series and number sequence, so your goods invoices, service documents, and debit memos are numbered independently.

The EOPT boundary: INVOICE vs OFFICIAL RECEIPT

For services, the printed title depends on whether your tenant runs in EOPT unified mode:

• Under EOPT (RA 11976 / RR 7-2024) the Invoice is the single principal document for a sale of services. A Service Invoice prints the title “INVOICE” and remains valid for the buyer’s input-tax claim. Under EOPT there is no separate “VAT Official Receipt” as the principal document.
• Pre-EOPT, the same document prints the legacy title “OFFICIAL RECEIPT” — the historical principal document for services.

The document’s role is identical either way (line items, output VAT, EWT, its own ATP series); only the printed title changes across the EOPT boundary. The supplementary payment-acknowledgement receipt is a different, separate artifact and is not one of these principal document types.

Debit Memo

A Debit Memo is a supplementary document that increases a customer’s balance. It can stand alone (a new charge) or be a correction chained to an original invoice — see Correct an invoice with a debit memo. Because it is supplementary, a debit memo does not give the buyer input-VAT credit; for a material VAT-able adjustment a replacement invoice is preferred.

The reducing-side counterpart, a credit memo, is a distinct AR document with its own life cycle — see Issue a credit memo.

See also

• Invoice statuses and lifecycle
• EOPT buyer identity on invoices
• Correct an invoice with a debit memo
• BIR forms & templates