We would like to inform you that effective 6 October 2024, Maersk A/S has started issuing invoices and credit notes under its new Computerised Accounting System (CAS) permit in compliance with Republic Act No. 11976: Ease of Paying Taxes Act (EOPTA) and respective implementing revenue regulations about EOPTA.
This will result in a change in the format of our invoices and credit notes. Customers receiving invoices or credit notes via EDI or E-Mail may notice a change in some of the descriptions. Please review the changes listed below and make sure to communicate this information to your Information Technology team (IT), Integration team, or third-party vendor to ensure they are aware of these changes:
| Invoice Category | New Invoice / Credit Note Title |
|---|---|
|
Invoice Category
Invoice with charges subject to VAT as follows:
|
New Invoice / Credit Note Title
VAT Invoice
|
|
Invoice Category
Credit Note with charges subject to VAT as follows:
|
New Invoice / Credit Note Title
Credit Memo
|
|
Invoice Category
Invoice with Non-taxable charges (outside of the scope of Philippines VAT)
|
New Invoice / Credit Note Title
Statement of Account
|
|
Invoice Category
Credit Note with Non-taxable charges (outside of the scope of Philippines VAT)
|
New Invoice / Credit Note Title
Credit Statement of Account
|
|
Invoice Category
Invoice for demurrage and detention charges subject to VAT as follows:
|
New Invoice / Credit Note Title
Demurrage & Detention VAT Invoice
|
|
Invoice Category
Credit notes for demurrage and detention charges subject to VAT as follows:
|
New Invoice / Credit Note Title
Demurrage & Detention Credit Memo
|
|
Invoice Category
Invoice with Non-taxable demurrage and detention charges (outside of the scope of Philippines VAT)
|
New Invoice / Credit Note Title
Demurrage & Detention Statement of Account
|
|
Invoice Category
Credit Note with Non-taxable demurrage and detention charges (outside of the scope of Philippines VAT)
|
New Invoice / Credit Note Title
Demurrage & Detention Credit SOA
|
Please note that under EOPTA, the Official Receipt (OR) for VAT purposes is no longer required. As a result, Maersk A/S will no longer issue system-generated payment receipts. For payment confirmations, contact your local customer or finance representative.
In continuation of VAT treatment that was adopted from 1 January 2024 when Maersk A/S was registered for VAT in the Philippines, VAT 12% would apply on the following charges on invoices to the customer in the Philippines:
- Detention and Demurrage occurring in the Philippines
- Inland haulage (trucking) services performed in the Philippines
- Customs clearance services performed in the Philippines
- Captain Peter or Emissions Dashboard services
- Cancellation or No-Show fees
For our customers that are duly approved Registered Export Enterprises (REEs), a zero-rating would apply to the above services. The Ocean freight and related services on export shipments from the Philippines would remain as VAT Exempt, and on import shipments to the Philippines would remain as non-taxable.
For any questions, feel free to contact your regular contact person.
We appreciate your patience and understanding as we work to improve our financial system to better serve you.
This information is relevant for customers in the Philippines
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