Document background
The Independent Contractor Invoice is an essential business document used in the Philippine market when a self-employed professional or freelancer needs to bill a client for services rendered. This document must comply with specific requirements set forth by the Bureau of Internal Revenue (BIR), including proper invoice numbering, tax identification details, and mandatory declarations. It serves multiple purposes: requesting payment, documenting the business transaction, and maintaining tax compliance. The invoice should be used whenever an independent contractor completes a service or reaches a billing milestone as per the contract terms. It must include specific information such as the contractor's and client's complete details, service descriptions, amounts, tax components, and any required BIR text, making it a valid document for both business and tax purposes.
