Buyer's address and TIN in the VAT OR/invoice

Buyer's address and TIN in the VAT OR/invoice

Is your company's address and TIN as buyer indicated in the OR's and invoices issued for your purchases?

In a recent case decision involving a protest on assessment, the Court of Tax Appeals (CTA) upheld the BIR and took the position that absence of the buyer's address and TIN will render the VAT OR/invoice non-compliant and therefore, not a valid support for claiming input VAT on the part of the buyer. Hence, the input tax was disallowed as a credit against output tax and the company was assessed deficiency VAT.

Failure to indicate the address or TIN is an act attributable to the seller. The CTA, nevertheless, pointed out that the buyer has the power, and it is to its interest, to require the seller to comply with the invoicing requirements.

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