BIR Authority to Print Official Receipts and Invoices (Philippines)
APPLICATION FOR BIR AUTHORITY TO PRINT OFFICIAL RECEIPTS AND INVOICES
Bureau of Internal Revenue — BIR Form 1906
Pursuant to Section 238, National Internal Revenue Code (NIRC) and Revenue Regulations No. 18-2012
PART I — TAXPAYER INFORMATION
TIN: [TIN]
Registered Business Name: [Business Name]
Registered Address: [Registered Address]
RDO Code: [RDO Code]
VAT Status: [VAT Status]
PART II — ACCOUNTABLE FORM TO BE PRINTED
Type of Form: [Form Type]
Series Number — From: [Series From]
Series Number — To: [Series To]
Quantity of Booklets / Sets: [Quantity]
PART III — BIR-ACCREDITED PRINTER
Printer Name: [Printer Name]
BIR Accreditation Number: [Printer Accreditation No.]
Printer TIN: [Printer TIN]
Printer Address: [Printer Address]
REQUIRED INFORMATION ON PRINTED RECEIPTS (RR No. 18-2012)
All printed official receipts and invoices must contain: (1) Taxpayer name, address, TIN; (2) Date of transaction; (3) Sequential serial number; (4) ATP number; (5) Description and amount of goods/services; (6) VAT breakdown (for VAT-registered); (7) Printer name, address, TIN, accreditation number, and date of printing; (8) Inclusive series numbers.
DECLARATION
I, the undersigned authorized representative of [Business Name] (TIN: [TIN]), declare that all information provided is true, correct, and complete, and that the printer named herein is duly accredited by the BIR.
[Business Name]
Taxpayer / Authorized Representative
Date: _______________
Taxpayer / Authorized Representative
________________
Signature
What Is a BIR Authority to Print Official Receipts and Invoices (Philippines)?
A BIR Authority to Print Official Receipts and Invoices in the Philippines governs the relationship it concerns, fixing the parties' respective duties and the terms on which they deal.
The ATP requirement is governed by Revenue Regulations No. 18-2012 (as amended by RR No. 5-2014 and RR No. 10-2015), which mandates that all registered taxpayers apply for ATP for every set of receipts and invoices before printing. The ATP is issued through the BIR Online ATP System (OATSP) — introduced under Revenue Memorandum Order No. 12-2013 — and printed by the taxpayer to present to a BIR-accredited printer. Only printers accredited by the BIR under Revenue Regulations No. 15-95 (as amended) may legally print official receipts and invoices for other taxpayers.
Revenue Regulations No. 18-2012 also established the electronic official receipt (eReceipt) system for certain taxpayer categories, and Revenue Memorandum Circular No. 123-2022 required certain large taxpayers to shift to electronic invoicing and electronic receipting systems (EIS) under Section 237A of the NIRC as amended by TRAIN Law (RA 10963, effective January 1, 2018). The BIR Computerized Accounting System (CAS) accreditation is a parallel requirement for large taxpayers maintaining electronic books.
Each ATP has a validity period corresponding to the quantity of receipts or invoices authorized — once the authorized series is exhausted or 5 years has elapsed (whichever comes first), the taxpayer must apply for a new ATP. The taxpayer must surrender unused receipts to the BIR before applying for a new ATP under Revenue Memorandum Order No. 12-2013.
The legal framework governing the BIR Authority to Print Official Receipts and Invoices (Philippines) in Philippines draws on several key statutes and regulatory bodies. Under Philippine law, the Civil Code of the Philippines (Republic Act No. 386) governs contractual obligations. The Revised Corporation Code (Republic Act No. 11232) regulates corporate entities through the Securities and Exchange Commission (SEC). The Labor Code of the Philippines (Presidential Decree No. 442) and Department of Labor and Employment (DOLE) govern employment matters. The Data Privacy Act of 2012 (Republic Act No. 10173) and the National Privacy Commission (NPC) protect personal data. The Bureau of Internal Revenue (BIR) administers tax obligations under the National Internal Revenue Code. Parties executing a BIR Authority to Print Official Receipts and Invoices (Philippines) in Philippines should confirm the document reflects current law, including any amendments enacted since the original drafting date. The National Internal Revenue Code (RA 8424) sets the foundational requirements.
When Do You Need a BIR Authority to Print Official Receipts and Invoices (Philippines)?
A BIR Authority to Print is required in the Philippines in the following specific circumstances.
ATP is required when a newly registered business applies for its first set of official receipts or sales invoices immediately after receiving its BIR Certificate of Registration (BIR Form 2303). Under Revenue Regulations No. 18-2012, the taxpayer must apply for ATP before any printing can commence — using receipts printed without ATP is a criminal offense under Section 264 of the NIRC.
ATP is required when an existing taxpayer's current series of official receipts or sales invoices is nearly exhausted. The taxpayer must apply for a new ATP before exhausting the current series and must surrender unused receipts from the expiring series to the Revenue District Office (RDO) under Revenue Memorandum Order No. 12-2013.
ATP is required when a taxpayer opens a new branch office, since each business location requires its own set of ATP-authorized receipts with the branch address printed thereon, as required under Revenue Regulations No. 18-2012.
ATP is required when a taxpayer changes its registered business name, business address, or TIN — new receipts reflecting the updated information must be authorized by new ATP, and old receipts must be surrendered to the RDO.
ATP is required when a taxpayer adds a new line of business or product/service type that requires a different type of receipt (e.g., a service business adding a product line requiring separate sales invoices for goods sold).
ATP application is mandatory for Value Added Tax (VAT)-registered taxpayers who must issue VAT Official Receipts (for services) and VAT Sales Invoices (for goods) as required under Sections 113 and 237 of the NIRC. VAT invoices must show the phrase 'VAT Official Receipt' or 'VAT Sales Invoice', the TIN-VAT number, and other required information under Revenue Regulations No. 16-2005.
What to Include in Your BIR Authority to Print Official Receipts and Invoices (Philippines)
A complete BIR Authority to Print application in the Philippines requires the following elements to satisfy Revenue Regulations No. 18-2012 and BIR Online ATP System requirements.
Taxpayer Registration Details: The TIN, registered business name, registered address, and BIR Certificate of Registration (Form 2303) number. The ATP application must be filed at the Revenue District Office (RDO) where the taxpayer is registered, or through the BIR Online ATP System (OATSP).
Type of Receipt or Invoice: The specific type of accountable form being requested — Official Receipt (for services), Sales Invoice (for goods), Delivery Receipt, Collection Receipt, or other BIR-prescribed accountable forms. VAT-registered taxpayers must specifically identify VAT Official Receipts and VAT Sales Invoices separately from non-VAT documents.
Series Number Range: The proposed beginning and ending serial numbers for the authorized series. Under Revenue Memorandum Order No. 12-2013, the series numbers must be sequential and unique per branch/location.
Accredited Printer Information: The name and BIR accreditation number of the printer contracted to print the receipts or invoices. Only BIR-accredited printers under Revenue Regulations No. 15-95 may legally print ATP-authorized accountable forms. The printer's accreditation certificate must be current.
Required Information on Printed Receipts: Under Revenue Regulations No. 18-2012 and Revenue Memorandum Circular No. 44-1997, all official receipts and invoices must contain: (1) Taxpayer's name, address, and TIN; (2) Date of transaction; (3) Serial number printed in sequence; (4) ATP number; (5) Description and amount of goods/services; (6) VAT amount and breakdown (for VAT-registered taxpayers under Section 113 of the NIRC); (7) Printer's name, address, TIN, and BIR accreditation number; (8) Inclusive dates of the series; (9) Date of printing.
Submission and Issuance: ATP is applied for through the BIR OATSP online system, generating an ATP number. The printed ATP document is presented to the accredited printer as authorization to proceed with printing. Processing time is typically 3-5 business days at the RDO.
Additional compliance elements for a BIR Authority to Print Official Receipts and Invoices (Philippines) used in Philippines include: Under Philippine law, the Civil Code of the Philippines (Republic Act No. 386) governs contractual obligations. The Revised Corporation Code (Republic Act No. 11232) regulates corporate entities through the Securities and Exchange Commission (SEC). The Labor Code of the Philippines (Presidential Decree No. 442) and Department of Labor and Employment (DOLE) govern employment matters. The Data Privacy Act of 2012 (Republic Act No. 10173) and the National Privacy Commission (NPC) protect personal data. The Bureau of Internal Revenue (BIR) administers tax obligations under the National Internal Revenue Code. Forms-legal.com provides this template as a starting point for Philippines-compliant documentation.
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author = {{Forms Legal}},
title = {BIR Authority to Print Official Receipts and Invoices (Philippines) (Philippines)},
year = {2026},
howpublished = {\url{https://forms-legal.com/philippines/government/tax-forms/bir-authority-to-print-official-receipts-philippines}},
note = {Free legal document template. Based on National Internal Revenue Code (RA 8424)}
}Frequently Asked Questions
A BIR Authority to Print (ATP) in the Philippines is the written authorization from the Bureau of Internal Revenue (BIR) permitting a registered taxpayer to have official receipts, sales invoices, and other accountable forms printed by a BIR-accredited printer, as required under Section 238 of the National Internal Revenue Code (NIRC) and Revenue Regulations No. 18-2012. Every business registered with the BIR in the Philippines needs an ATP before printing or using any official receipt or invoice — there are no exceptions regardless of business size, annual revenue, or whether the taxpayer is VAT-registered or non-VAT. Using official receipts printed without an ATP is a violation of Section 264 of the NIRC, punishable by a fine of PHP 1,000 to PHP 50,000 and imprisonment of 2 to 4 years. Home-based businesses, freelancers, professionals, corporations, and sole proprietors all require ATP. Large taxpayers enrolled in the BIR Electronic Invoicing System (EIS) under Section 237A of the NIRC as amended by TRAIN Law (RA 10963) may issue electronic receipts instead of paper receipts, reducing ATP requirements.
To apply for a BIR Authority to Print (ATP) in the Philippines, the taxpayer must access the BIR Online ATP System (OATSP) through the BIR website (bir.gov.ph) using their eTIS credentials, or file manually at the Revenue District Office (RDO) where registered, under Revenue Memorandum Order No. 12-2013. The application requires: (1) BIR Form 1906 (Application for Authority to Print Receipts and Invoices); (2) the taxpayer's TIN and BIR Certificate of Registration (Form 2303); (3) the name, address, and BIR accreditation number of the chosen printer; (4) the type, quantity, and proposed series numbers of the accountable forms. For newly registered taxpayers, the ATP application is submitted together with the initial registration package at the RDO. The BIR processes the application and issues the ATP number, which must be printed on all receipts. Processing typically takes 3-5 working days. The approved ATP must be presented to the BIR-accredited printer before printing commences. Revenue Regulations No. 18-2012 requires all accountable forms to bear the ATP number.
Under Revenue Regulations No. 18-2012 and the National Internal Revenue Code (NIRC) Sections 237-238, all official receipts and sales invoices in the Philippines must contain the following mandatory information: (1) Taxpayer's registered name and address; (2) Tax Identification Number (TIN) — for VAT-registered taxpayers, the TIN-VAT format; (3) Date of transaction; (4) Serial number printed in consecutive sequence starting from the approved series; (5) BIR Authority to Print (ATP) number; (6) Description of goods sold or services rendered; (7) Unit price, quantity, and total amount; (8) For VAT-registered taxpayers: VAT amount separated from the base price, the phrase 'VAT Official Receipt' or 'VAT Sales Invoice', and VATable sales, VAT-exempt sales, and zero-rated sales breakdown per Section 113 of the NIRC; (9) Printer's registered name, address, TIN, BIR accreditation number, and date of printing; (10) Inclusive serial numbers in the printed series. Failure to include required information may result in disallowance of the expense deduction by the BIR during a tax audit under Revenue Regulations No. 12-2013.
Using official receipts or invoices without a valid BIR Authority to Print (ATP) in the Philippines is a criminal violation of Section 264 of the National Internal Revenue Code (NIRC), punishable by a fine ranging from PHP 1,000 to PHP 50,000 and imprisonment of 2 to 4 years for each violation. Additional consequences include: (1) The BIR may disallow expenses of the payor supported by receipts without ATP as deductions under the NIRC, resulting in deficiency income tax assessments; (2) The BIR may disallow input VAT claims supported by invoices without ATP, resulting in deficiency VAT assessments; (3) Compromise penalties under Revenue Memorandum Order No. 7-2015; (4) Suspension of business operations by the BIR through a Closure Order under Section 115 of the NIRC for persistent violations. Bureau of Internal Revenue Run After Tax Evaders (RATE) Program has prosecuted businesses for large-scale use of unauthorized receipts. The BIR regularly conducts surveillance operations — including 'Oplan Kandado' — to identify businesses without proper ATP-authorized receipts.
Yes, certain businesses in the Philippines may issue electronic official receipts (eReceipts) and electronic invoices instead of paper receipts, under Section 237A of the National Internal Revenue Code (NIRC) as inserted by the Tax Reform for Acceleration and Inclusion Act (TRAIN Law, Republic Act No. 10963, effective January 1, 2018). The BIR has been implementing a phased Electronic Invoicing System (EIS) and Electronic Sales Reporting System (ESRS) rollout. Bureau of Internal Revenue Revenue Memorandum Circular No. 123-2022 identified the taxpayers initially required to adopt the EIS: Large Taxpayers registered under BIR Revenue Regulations No. 1-98, exporters registered under the BOI and PEZA, and e-commerce businesses with annual gross sales exceeding a threshold. Non-covered taxpayers may continue using paper official receipts with ATP. Taxpayers who voluntarily adopt the EIS must apply for BIR system accreditation and comply with technical specifications under Revenue Regulations No. 8-2022. The BIR eReceipt reduces ATP dependency but does not eliminate registration requirements — TIN and Certificate of Registration remain mandatory.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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