Basic BIR Authority to Print Receipts and Invoices Requirements

Basic BIR Authority to Print Receipts and Invoices Requirements

Pursuant to Section 237 of the National Internal Revenue Code (NIRC) of the Philippines, also known as our Philippine Tax Code, for any sale, rendered service or transfer of merchandise amounting to Php 100 or more, it is mandatory to issue a duly registered invoice. This is based on the below provision:


“… All persons subject to an internal revenue tax shall, at the point[208] of each sale and transfer of merchandise or for services rendered valued at One hundred pesos (P100.00)[209] or more, issue duly registered receipts or sales or commercial invoices, showing the date of transaction, quantity, unit cost and description of merchandise or nature of service: Provided, however, That where the receipt is issued to cover payment made as rentals, commissions, compensations, fees, receipts or invoices shall be issued which shall show the name, business style, if any, and address of the purchaser, customer or client: Provided, further, That where the purchaser is a VAT-registered person, in addition to the information herein required, the invoice or receipt shall further show the Taxpayer Identification Number (TIN) of the purchaser….


… The original of each receipt or invoice shall be issued to the purchaser, customer or client at the time the transaction is effected, who, if engaged in business or in the exercise of profession, shall keep and preserve the same in his place of business for a period of three (3) years from the close of the taxable year in which such invoice or receipt was issued, while the duplicate shall be kept and preserved by the issuer, also in his place of business, for a like period: Provided, That in case of electronic receipts or sales or commercial invoices, the digital records of the same shall be kept by the purchaser, customer or client and the issuer for the same period above stated….” (Sec. 237, NIRC)

The mandatory issuance of an invoice of each sale, rendered service or transfer of merchandise serves as a substantial record for future necessary tax references. Not only does it prove past transactions, but may constitute a basis towards establishing belief to either a “trustworthy/patron” or a “deceitful/unpreferred” client or customer.


Invoices and Receipts are categorized into two (2) types:


Principal Invoices/ Receipts


  • These are invoices/receipts indicating the sale of goods, rendered services or transfer of merchandise that includes:
    • VAT official invoice/receipts
    • VAT sale invoice/receipts
    • Non-VAT official invoice/receipts
    • Non-VAT sale invoice/receipts
  • Principal Invoices/Receipts can be used as valid proof to claim input taxes of buyers/sellers of the sale of goods and/or services.


Secondary Invoices/ Receipts


  • Commonly known as “commercial invoices/receipts”, for the purpose of recording and monitoring business transactions such as documents evidencing delivery of the goods and/or services and  agreements of sale or transfer, these are either manually or typewritten invoices/receipts that exhibits:
    • Delivery slips
    • Job Orders
    • Order slips
    • Debit/Credit Card memo
    • Billing statement
    • Cash Receipts
    • Purchase Order
    • Temporary Receipts
    • Bill of lading
    • Loose-leaf excel sheets



The difference of each lies under its nature of sale.


Issuance of Invoice

An invoice serves as a request for payment of either the sale or transfer of goods, and/or the rendering of a service by an establishment. 

More so, sales invoices are used as proof of sales of goods or products offered by the business.


Issuance of Receipt

A receipt serves as proof of payment of either the sale or transfer of goods, and/or the rendering of a service by an establishment.

In consonance, an official receipt is used as proof of the sale of a service offered by a business.


Classification of Invoices and Receipts

  1. Classification 1: Selling Goods or Products
    1. With Individual Consumers
      • Sales Invoice
    2. With other Business Entities
      • Delivery receipt
      • Sales Invoice
  2. Classification 2: Selling Services
    1. With Individual Consumers
      • Official receipt
    2. With other Business Entities
      • Billing Statement
      • Official Receipt
  3. Classification 3: Selling both Goods and Services
    1. Official Receipt (Principal)
    2. Delivery receipt (Secondary)
    3. Billing Statement (Secondary)
    4. Sales Invoice (Secondary)
    5. Collection Receipt (Secondary)


BIR Official Receipts and Invoices Validity

For every business or establishment’s head office and branches, the BIR shall mandatory ask for the issuance of their own invoice slips and/or receipts. As taxpayers, it is mandatory to comply as each business enterprise receives a special designated code through their Tax Identification Number (TIN).


Pursuant to Revenue Regulation No. 18-2012, the validity of official invoices and receipts before were originally up to five (5) years only – but with the recent publishing ofR.R No. 6-2022, the five (5) year threshold was amended and removed.


Procedure and Requirements

In order to acquire an issuance of an official receipt/invoice from the BIR, you must first request for Form 1906 (Application for Authority to Print (ATP) Receipts and Invoices) duly validated by the Revenue’s official stamp.


Step-by-Step Guide to getting the official receipt/invoice from the BIR

      1. Register your business enterprise and get a BIR Form 2303 (Certificate of registration in BIR RDO). To get Form 2303, you must first acquire BIR Form 1901 (for individuals) or Form 1903 (for non-individuals). As per ruling. Taxpayers are required to process Authority to Print Receipts and invoices, thirty (30) days upon release of the BIR Form 2303.
      2. Once the BIR Form 2303 is released, you need to accomplish the following requirements:
        1. Duly accomplished 1906 Form
        2. Photocopy of Certificate of Registration
        3. Photocopy of paid Annual Registration Fee (ARF 0605) of the current year
        4. Special Power of Attorney for individual taxpayer, or
        5. Secretary Certificate authorizing a representative and the printing company to processing of ATP registration and printing of booklets
        6. Sample Receipts and Invoices
        7. Accreditation of the printing company who will facilitate the process of the printing of booklets.
      3. Submit your application along with the requirements to the BIR RDO having jurisdiction over the business address for issuance of BIR Form 1921 Authority to Print (ATP).The issued ATP must be given to the chosen accredited printer for the printing of the Official Receipt and/or Billings Statement Booklets.

        To simply put, once the necessary documents are submitted, the acquired BIR. Form 1906 shall be duly stamped by the BIR Office of your jurisdiction certifying its validity. Once stamped, you shall receive BIR Form No. 1921 (Authority to Print (ATP) exhibiting the Revenue District Offer’s signature belonging to the Revenue District Office having jurisdiction over your business – to note, the received BIR Form. 1906 will not exhibit a certified stamp yet. Once Form 1906 is acquired, you may proceed to the authorized printing service to print your official receipts/official statements booklet.   

      4. Depending on the circumstance given by the BIR Office, it may either be that you or the accredited printer that will present the printed booklets to the RDO to have the BIR Form 1921 (ATP) stamped by BIR.


It is important to note that with the continual issuance and circulation of BIR invoices and receipts, employers and/or owners of business enterprises must consistently update themselves with present tax regulations to save themselves from tax violations and penalties imposed by our Tax Code. Non-issuance of invoices and/or receipts is a criminal act penalized by law.

Should you need assistance in reprinting your official BIR receipt? Our company can assist you. You may call FilePino at (USA) or +63.917.892.2337 (Philippines).