How to Get BIR Authority to Print (Invoices)

1. What is the Authority to Print (ATP)?

The Authority to Print (ATP) is a permit issued by the BIR that allows a business to print its own official Invoices and Receipts through an accredited printer.

Note for 2026: Under the Ease of Paying Taxes (EOPT) Act, the "Invoice" is now the primary document for both sales of goods and services. The traditional "Official Receipt" is now a supplementary document.

The ATP and Invoices are commonly used for:

• Issuing legal proof of sale to customers
• Claiming Input VAT (for VAT-registered buyers)
• Substantiating business income and expenses during audits

2. Who Needs This?

You may need an ATP if you are:

• A new business owner (Sole Proprietor or Corporation)
• A freelancer or self-employed professional
• An existing business whose current invoice booklets are running out
• An existing business transitioning from "Official Receipts" to "Invoices" under the new law

3. Benefits of Having Official Invoices

Official invoices are the backbone of a legal business in the Philippines.

Professionalism and Trust

Issuing a BIR-registered invoice builds trust with corporate clients who need these documents for their own tax deductions.

Avoidance of Penalties

Failure to issue an official invoice for sales can result in fines starting at ₱10,000 per violation.

4. Requirements

Primary Requirements

• BIR Form 1906: Application for Authority to Print.
• Certificate of Registration (Form 2303): Photocopy of your COR.
• Sample Layout: A draft of your proposed Invoice showing mandatory fields (Business name, TIN, Address, etc.).

Printer Details

• Accredited Printer: You must have the Name, TIN, and Accreditation Number of a BIR-authorized printing shop.

💡 Tip: Most accredited printers will help you with the layout and even the ATP application process as part of their service.

5. Application Methods

Online (ORUS)

You can apply for the ATP digitally via the BIR ORUS Portal.

Walk-In (RDO)

Submit your Form 1906 and requirements to the Revenue District Office (RDO) where your business is registered.

6. Step-by-Step Application Process

Step 1 – Find an Accredited Printer

Look for a printer with a "BIR Accredited" sign. Request a quote for printing (usually sold in sets of 10 or 50 booklets).

Step 2 – Create the Layout

Work with the printer to create your invoice layout. Ensure it includes:

• "Invoice" title (not "Official Receipt")
• Your Business Name, Address, and TIN (with Branch Code)
• Space for Customer Name, Address, and TIN
• VAT breakdown (if applicable)

Step 3 – File BIR Form 1906

Log in to ORUS or visit your RDO. Submit the application and upload/attach the sample layout and your COR.

Step 4 – Receive the ATP (Form 1921)

Once approved, the BIR will issue the Authority to Print (Form 1921).

Step 5 – Printing and Delivery

Give the ATP to your printer. They will print your booklets and must submit a Printer’s Certificate of Delivery (PCD) to the BIR within 30 days. You can then pick up your official booklets.

7. Where to Apply

Applicants may process their ATP at:

• BIR ORUS Portal
• Your assigned Revenue District Office (RDO)

8. Fees

9. Processing Time

Typical processing timelines include:

• ATP Approval: 1–3 Working Days
• Printing Duration: 1–2 Weeks (depends on the printer)

10. Tracking or Status Updates

If applying via ORUS, you can check the "Application Status" tab in your dashboard. If manual, you will need to follow up with your RDO or the printer.

11. Common Problems Encountered

Applicants may experience:

• Layout Rejection: If mandatory information is missing or the text is too small.
• Printer Delay: Printers may have a backlog, especially during peak registration seasons (January).

12. Common Mistakes to Avoid

• Using "Official Receipt" for Services: Ensure your new booklets say "Invoice" to comply with 2026 EOPT rules.
• Printing without ATP: Never print receipts or invoices through a non-accredited shop; they will not be legally valid.

Always check the serial numbers on your printed booklets against the ATP to ensure they match.

13. Tips for Faster Processing

• Ask your printer if they can handle the BIR filing for you.
• Ensure your COR is updated and shows the correct "Registered Activity."
• Print at least 10–20 booklets at once to save on the per-unit cost.

14. Frequently Asked Questions

Can I use generic "Receipt" booklets from bookstores?

No. For a registered business, only invoices/receipts printed with an official ATP and serial numbers are valid for tax purposes.

Do Invoices expire?

Invoices no longer have a 5-year expiration date (as of RR 6-2022). You can use them until the booklets are consumed.