Invoice to a foreign client in USD

[YOUR REGISTERED NAME]			INVOICE
[Business / trade name, if any]			Invoice No.	0004
[Registered address], Philippines			Date	2026-03-02
TIN [000-000-000-00000] · Non-VAT registered			Due date	2026-03-16
[email] · [phone]			Currency	USD


BILL TO			Agreement
[Client company name]			Freelance Services Agreement dated [date]
[Street address]			Period: [1–28 February 2026]
[City, State/Province, ZIP]
[Country]
Attn: [Contact person] · [email]

#	Description of service	Qty / hours	Unit price (USD)	Amount (USD)
1	UI design — mobile app screens (Statement of Work No. 2)	1	400.00	400.00
2	Revisions and design support, hourly	6	25.00	150.00
3
4
5
6

			Subtotal	550.00
			Less: discount	0.00
			TOTAL DUE (USD)	550.00

PAYMENT DETAILS
Bank: [Bank name], [branch] · SWIFT/BIC: [CODE]
Account name: [YOUR REGISTERED NAME] · Account No.: [NUMBER]
Or: Wise / PayPal / Payoneer — [account email]
Please pay the full amount; transfer fees are paid by the sender unless agreed otherwise.

FOR THE SELLER’S BOOKS (Philippine peso equivalent)
	Exchange rate used (₱ per USD) — e.g. BSP reference rate on the invoice date			57.9500
	Peso equivalent of the total			31,872.50

THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX
Printer / system: [Authority to Print or Acknowledgment Certificate No. ____ · date issued ____ · series ____ to ____]
Use this layout only if your invoices are registered this way with the BIR; otherwise attach it to your registered invoice as a billing statement.

Template — check against the current BIR/DepEd rules. Not tax/legal advice. © Layers (layers.md) · CC BY 4.0

NOTES FOR THE FREELANCER

■ What a Philippine invoice must show (RA 11976 and RR No. 7-2024 — check the current rules)
• Your registered name, business style (if any), TIN with branch code, and business address.
• "Non-VAT registered" status and the line THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX (for non-VAT sellers).
• Invoice serial number from your registered series, date of transaction, description, quantity, unit price and amount.
• Buyer’s name, address and TIN when required (local business buyers). Foreign clients have no Philippine TIN.
• Printer’s / system details: Authority to Print or Acknowledgment Certificate number for registered booklets or systems.

■ Dollars and pesos
• Bill your foreign client in USD; keep the peso amount for your books and returns (column E35).
• Use one rule consistently: the BSP reference rate of the invoice date, or the rate your bank or Wise actually gave you.

■ Tax
• Non-VAT freelancers on graduated rates pay 3% percentage tax on gross receipts, also from foreign clients; on the 8% option it is replaced.
• VAT zero-rating of services to foreign clients is for VAT-registered sellers only.

Template — check against the current BIR/DepEd rules. Not tax/legal advice. © Layers (layers.md) · CC BY 4.0