What goes on a freelancer's invoice
Your name or business name, TIN, the client's details, an invoice number and date, a clear description of each deliverable, and how to pay you. If the client is a Philippine business, add the withholding tax they will deduct so the "amount due" matches what actually lands in your account.
Withholding tax in one paragraph
Philippine companies are required to withhold part of what they pay freelancers and remit it to the BIR on your behalf: usually 2% for services and 5% or 10% for professional fees, depending on your annual income. It is not a fee; it is tax you already paid, and the client must give you BIR Form 2307 so you can credit it when you file. Clients abroad do not withhold Philippine tax, so leave it at "None" for foreign clients.
VAT or Non-VAT
Only tick 12% VAT if you are VAT-registered (generally above ₱3 million in annual sales). Most freelancers are Non-VAT and pay either 3% percentage tax or the 8% flat option instead, and their invoices should say "Non-VAT".