Quotations, Invoices, Receipts, BEOs and Contracts for Philippine Venues and Caterers

VAT basics for venues and caterers

Function halls, events places, hotels and caterers that are VAT-registered charge 12% VAT on their services. Registration becomes mandatory once gross sales pass PHP 3 million in any 12 months; smaller businesses pay percentage tax instead and issue non-VAT invoices. Since the Ease of Paying Taxes Act took effect in January 2024, the invoice is the primary document for services too, and the old official receipt is only a supplementary document. VAT on services is now based on gross sales rather than cash collected, and establishments that collect a service charge must pass it to their rank-and-file staff under RA 11360.

What the Ease of Paying Taxes Act changed for venues and caterers

Before 2024, a caterer or function hall issued an official receipt when the client paid. RA 11976 amended the Tax Code so that the invoice is now the primary evidence of a sale of services as well as goods. RR No. 7-2024 set out the transition: official receipts stopped being valid primary documents in 2024, and leftover OR booklets could be stamped "Invoice" or used only as supplementary documents marked as not valid for claiming input tax.

The Act also moved VAT on services from gross receipts to gross sales. In plain terms, what you bill now drives your VAT, not only what you have collected. That makes the invoice date and the invoice amount far more important than they used to be for a caterer who took deposits in cash.

A VAT-registered seller issues a VAT invoice for every sale. A seller who is not VAT-registered issues an invoice for each sale of PHP 500 or more, or when the client asks for one.

Five documents for one booking

The quotation at /ph/quotation-template is built for per-head catering packages and venue packages, with a reservation fee and a clear VAT line. The sales invoice at /ph/sales-invoice-template follows the amended Section 113, including the buyer TIN rule for sales of PHP 1,000 or more. The receipt template at /ph/receipt-template covers acknowledgment of payments now that the receipt is a supplementary document. The banquet event order at /ph/banquet-event-order-template is the program-and-kitchen sheet for hotels and function halls, and the catering contract at /ph/catering-contract-template deals with guest counts, cancellations and fortuitous events.

Keep them tied to one booking number. When the bride's mother pays by GCash, the groom's father by check and the office sponsor by bank transfer, the only way to avoid charging someone twice is a single record that every document reads from.

Philippine rules that belong on the paperwork

The Code on Sanitation (PD 856) says no food establishment may operate without a sanitary permit from the local health office, and no one may work in a food establishment without a health certificate. Clients and venues increasingly ask caterers for both before an event.

RA 11360 requires hotels, restaurants and similar establishments that collect a service charge to distribute it completely and equally among covered non-managerial staff. If your quote shows a 10% service charge, that money is not yours to keep as margin.

And every contract signed in the Philippines sits on the Civil Code. Article 1174 excuses parties from events that could not be foreseen or were inevitable unless the contract says otherwise, which matters a great deal in typhoon season.

Where Venura fits

Venura keeps bookings, quotations, invoices, reservation fees, balances, receipts and event sheets in one record, in pesos, with 12% VAT or no VAT set per line depending on your registration. The calendar checks for double bookings of the same hall or date, and documents can be sent to clients on WhatsApp or email. Venura is not a BIR-accredited CAS or POS, so keep your registered invoicing system for official invoices.

Pricing for Philippine businesses is quoted per venue or caterer. Ask us for a price.

Questions from Philippines