Tax BlogBIR Requires New Receipts and Invoices

January 25, 201310

The BIR, in Revenue Regulations No. 18-2012, is requiring taxpayers to secure new ATP  and print new invoice/receipt and all commercial documents being issued to customers as the existing documents are valid only up to June 30, 2013

Relative to said regulations prescribing the new rules in processing of Authority to Print (ATP) of Official Receipts, Sales Invoices and Other Commercial Invoices, the following must be noted:

  1. All applications must be done through on-line ATP systems.
  2. Not just principal receipts/invoices such as VAT SI/VAT OR/Non-VAT SI/Non-VAT OR are required to be registered before printing but also supplementary receipts/invoices such as delivery receipt, order slip, debit/credit memo, purchase order, provisional/temporary receipt, acknowledgement receipt, collection receipt, cash receipt, bill of lading, billing statement, statement of account, any other documents being used in the business and issued to customer.
  3. Approved ATP is valid upon full usage of the serial numbers or five (5) years from issuance, whichever comes first.
  4. All existing unused/unissued receipts/invoices shall be valid until June 30, 2013.
  5. Application for new ATP shall be 60 days prior to actual expiry.

The BIR, in issuing the above new regulations, aims to regulate further the printing of all invoices, set validity period, and generate reports relative to the ATP.

If you need assistance in securing ATP through web-based or online ATP or any other accounting or tax related matters, kindly contact Triple i Consulting.

By: Atty Marissa C. Yambao

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  • Shiela

    April 30, 2013 at 7:41 am

    we still have so many receipts, such as OR and sales invoices, Can we make it first used it all? before we apply for printing of the new receipts?

    Thank you.

  • admin

    May 2, 2013 at 5:23 am

    @Shiela No you may not, you are required to return all unused receipts to the BIR and have new ones printed.

  • Shim

    May 18, 2013 at 9:44 am

    we registered d business last january 16, 2013,we applied for d authority 2 print on d same day and paid for the receipts to be printed,..we received d printed receipts last february 8, 2013,..we still have a lot of receipts,..considering the dates are we still required to return those unused receipts,.and if we’ll return it,does it mean we’ll be paying again for the new receipts?thank you.


    May 21, 2013 at 7:53 am

    Can you send me a new format of Cash Invoice Receipt at my email address stated above? thanks.

  • mardel

    May 24, 2013 at 11:46 pm

    hi good morning !!!

    magpapagawa na po sana ako ng resibong bago but, hinihingian po ako ng 1000 for penalty para saan po yung penalty diba hanggang june 30 pa po yung pag aasikaso ng new sales invoice at july 31, 2013 po start ng pag gamit ng sales invoice? pls help lng po kasi naguguluhan po ako salamat

  • yeng

    May 28, 2013 at 7:09 am

    BIR has very short notice re the use of new OR.
    in one company, a loss of 800,000 for old ORs considering its many branches. can the BIR consider these?

  • paul

    June 11, 2013 at 7:06 am

    what kind of invoice should we use for issuing reimbursement of advances ( paid to third party)..

  • Cesar Lazaro

    July 1, 2013 at 6:55 am

    It’s true that many companies has so much inventory of old receipts, considering so many satellite branches. Will BIR not issue alternatives for the usage of the old receipts, like, stamping on the old receipts the enhancement features of the new receipts? or BIR will refund the loss of companies attributable to this new memo.


  • George

    September 4, 2013 at 7:45 am

    I inquired at the bureau and ask the difference.. between the collection receipt when to use the collection receipt… info from a printer stated that Official Receipt is now called Collection Receipt. This Just confused me… now new receipts was printed and the person who dealt with the printer had decided to print the collection receipt …. no official had been printed… can you say something about this.. and the implication that might emerged from this.. thanks

  • Nida

    September 16, 2013 at 7:33 am

    May service invoice kasi kami dati tapos ngayon pinalitan na daw ng billing invoice. Pero nakalagy sa baba nung billing invoice not valid to claim input taxes. So yung official receipt ba yung ipapasok namin.

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