What's a valid purchase?

3 quick questions. Pick an answer to see why.

1. A supplier gives Kuting Kitchen a handwritten note for ₱6,720 of cat food. What happens to the ₱720 VAT inside it?

It can be claimed as input VAT once the note is signed It can't be claimed until the supplier issues a valid VAT invoice It's claimed automatically when the bill is paid

Input VAT has to be backed by a VAT invoice from a VAT-registered supplier. A note, a delivery receipt or a transfer slip isn't one.

2. Which detail on a supplier's invoice is the one you actually claim as input VAT?

The VAT shown as its own amount (₱720) The total amount due (₱6,720) The supplier's address

The VAT must appear separately from the VATable amount. That separate line is what goes into Input VAT.

3. What did RR 6-2026 add to the information an invoice must show?

The buyer's bank account The marketplace order number Creditable withholding tax, if any, as a separate item

RR 6-2026 added withholding tax as a separate line. Invoices printed earlier can be used up if stamped "Less: Withholding Tax".

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