How to bill trucking trips and issue invoices in the Philippines

A summary, not legal advice. Checked October 7, 2026.

Bill each trip with a BIR-registered invoice. Under the Ease of Paying Taxes Act, Republic Act No. 11976, the invoice replaced the official receipt as the main document for selling services, hauling included. A good trip bill shows the trip number, date, route, truck, cargo and rate basis, with the signed delivery receipt attached as proof of delivery.

This guide covers what the 2024 law and the BIR rules changed, what to do with old official receipts, what each invoice must show, how to attach proof, how often to bill, and the withholding tax your corporate clients may deduct.

What changed with the Ease of Paying Taxes Act?

RA 11976 was approved on January 5, 2024. It rewrote the invoicing sections of the Tax Code. Amended Section 237 now speaks only of "sale or commercial invoices": the word receipt is gone from it. Amended Section 113 tells a VAT-registered seller to issue a VAT invoice for every sale of goods and for every sale of services.

The BIR carried this out in Revenue Regulations No. 7-2024, dated March 22, 2024 and in effect from April 27, 2024. Under it, documents such as the official receipt, delivery receipt, acknowledgement receipt and bill of lading became supplementary documents, which are not valid proof for a buyer's input VAT claim.

For a trucking company, this settles a common question: can you use a sales invoice for services? Yes, you must. The paper your client's accountant needs from you is the invoice. The OR you used to issue when you collected is now, at most, a supplementary document.

Can you still use your old official receipts?

Yes, with conditions. Revenue Regulations No. 11-2024, issued June 13, 2024, lets you convert unused ORs into invoices, and billing statements or statements of account into billing invoices, and use them until they run out. The converted forms must carry the required details, such as quantity, unit cost and the nature of the service, and missing details may be stamped on.

Taxpayers with manual or loose-leaf ORs had to send their Revenue District Office an inventory of unused booklets and serial numbers by July 31, 2024. ORs you keep as supplementary documents must be stamped "This document is not valid for claim of input tax."

Grant Thornton's summary of the rules notes that failing to comply after the transition can mean a fine of ₱1,000 to ₱50,000 and two to four years in prison under Section 264(a) of the Tax Code. If you still have OR booklets that were never converted or reported, ask your accountant or your RDO before you issue another one.

When must you issue an invoice?

Amended Section 237 requires an invoice for every sale of ₱500 or more, and for any amount if the buyer asks for one. The threshold is reviewed every three years using the consumer price index, and Grant Thornton puts the next adjustment in January 2027. A VAT-registered seller must issue a VAT invoice for every sale, whatever the amount. In practice nearly every trip bill is over ₱500, so every trip needs an invoice.

What should a trucking invoice show?

Section 237 says the invoice shows the name, Taxpayer Identification Number, date of transaction, quantity, unit cost and description of the merchandise or nature of the service. If you are VAT-registered, Section 113 adds a statement that you are VAT-registered followed by your TIN, the total amount with a note that it includes VAT, and the VAT as a separate line. For a sale of ₱1,000 or more to a VAT-registered buyer, the invoice must also show the buyer's name, address and TIN.

For hauling, "quantity, unit cost and nature of service" is where the trip goes. A bill your client can check line by line usually shows:

• Trip number and trip date, plus the delivery date if it differs.
• Route: the pickup point and the drop-off point, with each extra drop listed.
• Truck plate number and type, for example a 10-wheeler wing van, and the driver's name.
• Cargo: what was hauled, with weight, number of pallets or bags, or container numbers.
• Rate basis: per trip, per ton, per kilometre or per container, with the rate and the quantity it applies to.
• Agreed extras on their own lines, such as waiting time, extra drops, tolls or overnight charges, only if your contract allows them.
• The client's PO, booking or delivery receipt number, so their accounts payable can match your bill to their records.
• The total, and the VAT line if you are VAT-registered.

Some fleets put one trip on each invoice. Others bill a batch of trips on one invoice, with each trip on its own line. Either way, the trip number on the invoice should match the trip number on the trip ticket and the DR, so anyone can trace a peso back to a delivery. Ask your accountant which way fits your invoice booklet or accounting system.

Why attach proof of delivery to every bill?

Clients pay what they can check. Send each invoice with the signed delivery receipt or POD, a copy of the trip ticket or waybill, and any scale or weighbridge ticket. Under RR 7-2024 the DR is a supplementary document for tax purposes, but for collection it is your proof that the job was done, received by a named person, on a given date, with or without remarks.

A POD with a damage or shortage note changes the bill, so read every POD before you invoice. If the receiver wrote "short 5 bags", settle the adjustment with the client first instead of sending a full bill they will reject.

How often should you bill, and how do you collect?

• Bill per-trip and one-time clients within a day or two of delivery, while the POD is fresh.
• Bill regular clients on a fixed cut-off, such as weekly or every 15th and end of month, and send a statement of account listing every open invoice.
• Agree payment terms in writing before the first trip, for example 15 or 30 days from invoice, and print the terms on every bill.
• Keep one ledger per client: invoice number, trip numbers, amount, amount withheld, amount paid and date paid.
• Follow up a few days before the due date, not after it. Send the invoice, POD and statement together so the client cannot say a document is missing.
• For clients who always pay late, ask for a deposit or shorter terms before you take the next booking.

Will corporate clients withhold tax from your payment?

Many will. Under Revenue Regulations No. 30-2003, in effect from January 1, 2004, income payments to certain contractors are subject to creditable withholding tax at 2% of gross payments, whether the contractor is an individual or a corporation. Whether your hauling falls under that list is a question for your accountant.

The duty to withhold falls on the client paying you. The client gives you BIR Form 2307, the certificate of taxes withheld. Under the creditable system, you still file your income tax return, report the full income and pay only the difference between the tax due and the tax already withheld, so the 2307 is worth money to you.

Example, ignoring VAT: on a ₱50,000 hauling invoice, a client withholding 2% pays you ₱49,000 and hands you a Form 2307 for ₱1,000. Record the ₱1,000 against that invoice in your ledger so the client's balance closes at zero, and file the 2307 with the invoice.

Withholding rates and lists have been amended many times since 1998, so confirm the rate and the base with your accountant before you rely on 2%. If a client withholds, ask for the 2307 at the same time as the payment, not at year end.

Orvyn's Transport Management System (TMS) helps with the trip side of billing. Each trip gets a trip number when the office books it, the driver sends a photo of the signed receipt that lands on the trip record, and delivered trips with proof attached are ready to bill. You can pull up every trip run for a client when you prepare a statement, and each client can get their own login to see their trips and proof of delivery. It does not issue BIR-registered invoices, compute VAT or withholding tax, or file anything with the BIR, and it is not a GPS tracker. A demo is available.

Sources

• Republic Act No. 11976, Ease of Paying Taxes Act, amending Sections 113 and 237 of the Tax Code, on Lawphil (lawphil.net). Checked October 7, 2026.
• Grant Thornton Philippines, Implementation of the amendments introduced by EOPT Act on the invoicing requirements and registration procedures, on Revenue Regulations No. 7-2024 (grantthornton.com.ph). Checked October 7, 2026.
• Grant Thornton Philippines, Clarification for compliance with invoicing requirements, BIR RR No. 7-2024, and Amendments and extension of deadlines for compliance with the invoicing requirements under EOPT Act, on Revenue Regulations No. 11-2024 (grantthornton.com.ph). Checked October 7, 2026.
• Grant Thornton Philippines, Clarification on the invoicing requirements per RR No. 7-2024 as amended by RR No. 11-2024, on Revenue Memorandum Circular No. 77-2024 (grantthornton.com.ph). Checked October 7, 2026.
• Ocean Network Express Philippines, Tax Advisory on Revenue Regulation No. 7-2024, May 2024 (ph.one-line.com). Checked October 7, 2026.
• Revenue Regulations No. 30-2003, Sections 4 and 5, on the Supreme Court E-Library (elibrary.judiciary.gov.ph). Checked October 7, 2026.