Register a business for VAT and HMRC hands it a unique VAT registration number. You must include it on invoices you raise. Other businesses can use HMRC’s online service to check whether a UK VAT registration number is valid. This guide walks through the number formats, how registration works, and how to check a supplier’s VAT registration number.Key TakeawaysA UK VAT number is normally nine digits led by GB, like GB123456789.Where HMRC has flagged a VAT-registered business as trading under the Windsor Framework, it has to put the XI prefix in front of its usual VAT number.There's no separate application. Your VAT number arrives automatically once registration is approved.If you want to check one, HMRC's free online checker confirms whether any UK VAT number is genuine.Don't confuse it with your company number, UTR, or National Insurance number.

A VAT invoice is more than just a bill. It shows the VAT charged on a sale and needs to include certain details to be valid and support the customer’s input tax claim, subject to the usual VAT recovery rules. Here is what to include, the different types of VAT invoices, and how to create one in 2026.Key TakeawaysThere are around 14 details you need to include on a full VAT invoice, including your VAT number and the VAT breakdown.There are three types: full, simplified, and modified, each suited to a different kind of sale.Sales of £250 or less can use a simplified invoice, which skips several fields the full version requires.The tax point is where the 30-day period starts. Invoices are generally due within 30 days of it.If you're not VAT registered, you can't issue a VAT invoice.What is VAT Invoice in UK?A VAT invoice, sometimes called a VAT tax invoice, sets out the VAT a business has charged on a sale. Issued only by VAT-registered businesses, it's what lets a VAT-registered buyer reclaim that VAT as input tax.VAT Invoice Template in UKThere’s no fixed template you have to use for a VAT invoice.

If your business is covered for e-invoicing in the Philippines, it must comply with the invoice-issuance requirements on or before 31 December 2026 and secure a Permit to Issue (PTI) Electronic Invoice before issuing electronic invoices. The latest BIR rules state that businesses must obtain a Permit to Issue (PTI) Electronic Invoice, followed by Electronic Invoicing and Sales Reporting (EIS) Certification. This guide explains who must comply with BIR registration, how to register for BIR EIS, and the BIR EIS registration mistakes and how to avoid them.Key TakeawaysEligible taxpayers must be able to issue compliant electronic invoices by 31st December 2026.A Permit to Issue (PTI) Electronic Invoice must be secured before generating or issuing electronic invoices.A CAS Permit to Use or Acknowledgement Certificate does not, by itself, authorise a taxpayer to issue electronic invoices.EIS Certification must be obtained within six months from the issuance of the Permit to Issue (PTI) Electronic Invoice.Electronic invoicing and electronic sales reporting are separate requirements in the Philippines. What is the BIR Electronic Invoicing System (EIS)?The Bureau of Internal Revenue’s (BIR) Electronic Invoicing System (EIS) is the Philippines’ platform for receiving, processing, validating and storing structured sales data submitted electronically by taxpayers as part of the shift to e-invoicing and sales reporting. It records submission acknowledgments for tax administration. Compliant invoices may support input VAT credits or expense deductions under substantiation rules, but prior EIS reporting and validation are not universal prerequisites For an invoice to qualify as an electronic invoice, it must be:Generated in a structured electronic format by duly registered, approved or accredited accounting or invoicing software.Sent electronically to the buyer by email, online viewing, QR code, mobile app, web platform or another electronic means.Its data can be electronically extracted, processed and sent to the BIR for sales reporting.Who Needs to Register for BIR EIS?The current BIR EIS framework covers the following taxpayers:Taxpayer CategoryE-invoicing RequirementSmall, medium and large taxpayers engaged in e-commerce or internet transactionsRequiredTaxpayers under the Large Taxpayers Service (LTS)RequiredLarge taxpayers under Republic Act (RA) No. 11976, Ease of Paying Taxes Act, and RR No.

The Philippines is setting up a customs-controlled electronic invoicing system for imported goods. It operates alongside the Bureau of Internal Revenue's domestic e-invoicing framework but is separate from it. This distinction shapes how businesses should approach cross-border electronic invoicing Philippines. nAdministrative Order No. 23 and Joint Administrative Order No.

The 31 December 2026 e-invoicing deadline is approaching for businesses covered by the Philippines' BIR rules. Businesses need to review their existing invoicing systems, check whether they meet BIR requirements, and complete the necessary approvals. This 10-step e-invoicing checklist Philippines explains what businesses should focus on before the deadline.Key TakeawaysRR 11-2025, as extended by RR 26-2025, sets 31 December 2026 as the compliance deadline for covered taxpayers to issue compliant e-invoices.Non-micro online sellers, large taxpayers, LTS entities and qualifying CAS/CBA users fall within the mandate.A taxpayer may not issue any electronic invoice until the BIR has granted its PTI.EIS Certification must be completed within six months by taxpayers under the mandatory category.E-invoices must present transaction details in a structured, machine-readable format and must be delivered electronically.Who Needs to Prepare for Philippines e-Invoicing?Covered taxpayers in the first wave must begin EIS readiness checklist planning now. The mandate applies to several specific groups, while some are exempt:E-commerce and Internet SellersAll small, medium, and large enterprises selling goods or services online fall under mandatory e-invoicing (micro enterprises are exempt but may adopt voluntarily).Large Taxpayers (LTS)Businesses under the BIR’s Large Taxpayers Service (with gross sales ≥ PHP 1 billion) must comply. This includes companies classified as large under RA 11976 (“Ease of Paying Taxes Act”).CAS/CBA Software UsersFirms using an accredited Computerised Accounting System (CAS) or Computerised Books of Accounts (CBA) with invoicing capability are covered.

When it comes to explaining the distinction between BIR EIS and CAS, asking three finance teams will yield you three different opinions. So here is a simple distinction. CAS is where your accounting records are maintained. EIS is the medium for reporting your invoices. One is a system you use, the other is an application managed by the Bureau of Internal Revenue (BIR).

The regulations regarding e-invoice transmission in the Philippines can be summarized in one single digit: 3. After the sale is made, the BIR expects the sales information to be sent to the Electronic Invoicing System (EIS) within a period of 3 days. It is essential to adhere to this timeline; repetition of delays may incur penalties until the company has to cease its operation.The rule dates from 2022, but the December 31, 2026 e-invoicing deadline has brought it back to the CFO's desk.Key KakeawaysIn RR No. 8-2022, covered taxpayers should report their sales information to the EIS within three calendar days of the transaction.Weekends and holidays are counted.Non-compliance will be penalized at PHP 10,000 or 0.1% of the taxpayer’s net income per day, whichever is higher.Your applicability in 2026 under the said rule depends on your BIR registration.What Is the BIR Three-Day Transmission Rule?As per Revenue Regulations No. 8-2022 dated June 30, 2022, covered taxpayers must transmit the sales data to BIR in real-time or near real-time basis.

The Bureau of Internal Revenue (BIR) is making e-invoicing mandatory in the Philippines. The aim is to move tax administration from paper to digital. At the centre of this shift is the Electronic Invoicing System (EIS). It sets one standard for invoice data. It also lets businesses report their sales to the BIR electronically.Under the Philippines e-Invoicing framework, e-invoicing becomes mandatory for Group 1 taxpayers from December 31, 2026.

If you hve been following the BIR circulars lately, you may have come across EIS and eSRS seeming to simply the same thing. But, in reality, they do not. The significance of the EIS vs eSRS matter arises as each of these two has its own legal foundation and different objectives and timelines. Mistakes in this regard may lead to unlawful compliance-related efforts. The key differences are presented below for the purposes of helping finance kinds of stuff.Key TakeawaysEIS refers to the process of issuing and transmitting the invoice to the BIR.

Many small businesses in Australia still email their invoices as PDF attachments, but there is another way to do it. With Peppol, invoice data goes straight from one business system to another, and getting connected may not mean buying a new accounting system at all.Key TakeawaysSmall businesses in Australia can start using e-invoicing now, as the network is open to businesses of every size and not just large enterprises.E-invoicing is voluntary for B2B trade, which means no small business has to use it at the moment.A lot of accounting software already comes with Peppol connectivity, and in some cases it is included in the subscription you already pay for.If you don't have dedicated software, you can use a free or low-cost web portal instead.The ATO looks after the network, but it never sees what is inside your invoices.Can Small Businesses Use e-Invoicing in Australia?E-invoicing for SMEs in Australia works in much the same way as it does for bigger companies. The Peppol network has no limit on business size, so small businesses can use it just as easily.Sending an eInvoice for a small business doesn't have to mean paying for an expensive new system. Many of the accounting platforms that small businesses already use either have Peppol built in or offer it as an add-on.If you don't use accounting software, a web portal is another way to connect. Some providers offer portals for free or at a low cost, which suits businesses that only send or receive a small number of invoices.The right setup often depends on how you handle invoices today.