How to Apply for Authority to Print (ATP) Receipts/Invoices
The Authority to Print (ATP) is BIR's official authorization that allows registered taxpayers to print their own official receipts, sales invoices, and other commercial documents through a BIR-accredited printer. All businesses and self-employed professionals in the Philippines are required to issue BIR-registered receipts and invoices for every transaction. Without a valid ATP, any receipt or invoice you issue is considered invalid and may subject you to penalties. This comprehensive guide walks you through the entire ATP application process, the requirements, fees, and what to expect at every step.
ATP Application at a Glance
Processing Time
3 to 5 working days from the date of application at your Revenue District Office (RDO). Some RDOs may process within 1 to 3 days for straightforward applications.
Fee
No BIR filing fee for the ATP application itself. The main cost is the printing fee charged by your chosen BIR-accredited printer, which varies depending on the type, quantity, and format of receipts or invoices.
Key Fact
The ATP is filed using BIR Form 1906 (Application for Authority to Print Receipts & Invoices). It must be renewed every time your previous set of receipts or invoices runs out or when you register a new business.
Who Needs an Authority to Print (ATP)?
The ATP is required for all taxpayers who issue official receipts, sales invoices, or other commercial documents in the course of their business or professional practice. This includes:
Business Owners
- Sole proprietors registered with the DTI and BIR
- Partnerships and corporations registered with the SEC and BIR
- Cooperatives registered with the CDA and BIR
- Online sellers and e-commerce businesses with BIR registration
Self-Employed / Professionals
- Freelancers and independent contractors who issue receipts
- Licensed professionals (doctors, lawyers, engineers, accountants, etc.)
- Consultants and service providers with BIR registration
- Commission-based agents and brokers
Note: If you are a purely compensation income earner (employee only) and do not engage in any business or professional practice, you do not need an ATP. The ATP is only for taxpayers who are required to issue receipts or invoices.
Types of Documents Covered by ATP
The Authority to Print covers various commercial documents that taxpayers use in the normal course of business. The most common types are:
Official Receipts (OR)
For Services Rendered
Issued by professionals and service providers as proof of payment received for services. Required for all professionals, freelancers, and service-oriented businesses.
Sales Invoices (SI)
For Sale of Goods
Issued by businesses engaged in selling goods or merchandise. This is the primary document for recording sales transactions involving physical products.
Delivery Receipts (DR)
For Deliveries
Issued to document the delivery of goods to a buyer or customer. Serves as proof that the goods were delivered and received.
Billing Statements
For Billing Purposes
Used to bill clients for goods or services rendered. Common for businesses with recurring clients or subscription-based services.
Requirements for ATP Application
Before heading to your RDO, make sure you have the following documents ready. Having complete requirements will ensure a smooth and quick application process.
| Requirement | Details |
|---|---|
| BIR Form 1906 | Application for Authority to Print Receipts & Invoices. This is the primary form to be filled out and submitted. Download it from the BIR website or obtain a copy from your RDO. |
| Certificate of Registration (BIR Form 2303) | Your BIR Certificate of Registration (COR), also known as BIR Form 2303. Bring the original for presentation and a photocopy for submission. This proves you are a registered taxpayer. |
| Previous ATP (for Renewal) | If you are renewing your ATP (not a first-time applicant), bring a photocopy of your previous ATP. You also need to show the last booklet of your previous receipts/invoices to prove usage. |
| Sample Receipt/Invoice Format | A sample layout or format of the receipt or invoice you intend to print. This must include all BIR-required information such as your business name, TIN, address, and the BIR permit number. Your accredited printer can help prepare this. |
| Accredited Printer Information | The name, address, TIN, and accreditation number of your chosen BIR-accredited printer. The printer must be currently accredited by the BIR. You need this information to fill out BIR Form 1906. |
| Job Order from Accredited Printer | Some RDOs require a job order or quotation from your chosen BIR-accredited printer indicating the quantity, type, and serial number range of the receipts/invoices to be printed. |
| Valid Government ID | At least one valid government-issued ID with photo and signature. Bring the original for verification and a photocopy for submission. |
Step-by-Step: How to Apply for ATP
The following steps outline the complete process for applying for an Authority to Print (ATP) at your Revenue District Office (RDO). Follow each step carefully to ensure a smooth and hassle-free application.
Prepare BIR Form 1906
Download BIR Form 1906 (Application for Authority to Print Receipts & Invoices) from the official BIR website or obtain a copy from your RDO. Fill out the form completely with the following information:
- Your registered business name, trade name, and TIN
- Registered business address as it appears on your COR (BIR Form 2303)
- Type of receipts/invoices to be printed (OR, SI, DR, etc.)
- Quantity and number of booklets or sets requested
- Serial number range (starting and ending numbers)
- Name, TIN, address, and accreditation number of your chosen BIR-accredited printer
Tip: Coordinate with your chosen accredited printer before filling out the form. The printer can provide you with the correct serial number range, format specifications, and their accreditation details, which you need to complete BIR Form 1906.
Choose a BIR-Accredited Printer
You must use a BIR-accredited printer to print your official receipts and invoices. Only printers that have been accredited by the BIR are authorized to print these commercial documents. Using a non-accredited printer will render your receipts invalid and may result in penalties.
Visit the BIR website or inquire at your RDO for the list of accredited printers in your area. You can also ask for recommendations from your accountant or business peers. Once you have chosen a printer, obtain their accreditation number, TIN, and business address, as these are required on BIR Form 1906.
Submit Application at Your RDO
Bring the accomplished BIR Form 1906 and all supporting documents to the Revenue District Office (RDO) where your business is registered. Go to the taxpayer assistance section and submit your application. The BIR officer will review your form and documents for completeness.
Important: Make sure you submit to the correct RDO. Your ATP must be processed by the RDO that has jurisdiction over your registered business address. If you recently transferred RDOs, ensure your records have been updated before filing.
Wait for BIR Approval
After submission, the BIR will process your application. The standard processing time is 3 to 5 working days, although some RDOs may process it faster. The BIR will verify your registration status, tax compliance, and the accreditation status of your chosen printer.
Note: If you have open cases, unresolved tax deficiencies, or unfiled returns, the BIR may hold or delay your ATP approval until these issues are resolved. Make sure your tax compliance is up to date before applying.
Bring the Approved ATP to Your Accredited Printer
Once the BIR approves your application, you will receive the approved ATP document. Bring this approved ATP to your chosen BIR-accredited printer. The printer will verify the ATP details and begin printing your receipts or invoices according to the approved format and serial number range.
Important: The accredited printer will only print receipts/invoices that match the exact details on the approved ATP, including the serial number range, business name, TIN, and address. Any discrepancy will require you to go back to the BIR to amend the ATP.
Receive Your Printed Receipts/Invoices
Pick up your printed receipts or invoices from the accredited printer. Before accepting them, carefully verify the following details:
- Your registered business name and trade name are correct
- Your TIN is printed correctly
- Your registered business address matches your COR
- The serial numbers are sequential and within the approved range
- The BIR permit number and ATP number are printed
- The printer's accreditation details are printed at the bottom
Tip: Keep a copy of the approved ATP document for your records. You will need it when you apply for your next ATP renewal, and it may be requested during BIR audits or inspections.
BIR-Accredited Printers
Only BIR-accredited printers are authorized to print official receipts, sales invoices, and other commercial documents. Using a non-accredited printer is a violation of BIR regulations and can result in penalties, including the invalidation of all printed receipts/invoices.
How to Find an Accredited Printer
- BIR Website: The BIR publishes a list of accredited printers on their official website (www.bir.gov.ph). Look for the section on "Accredited Printers" or download the latest list from their downloads page.
- Your RDO: Visit or call your Revenue District Office and ask for a list of accredited printers in your area. They can provide recommendations based on your location.
- Accountant or Tax Practitioner: Your accountant or tax professional likely has a network of trusted accredited printers and can recommend one based on price and quality.
- Business Associations: Local chambers of commerce and business associations can also provide referrals to reputable accredited printers.
Note: Accredited printers are required to submit a report to the BIR for every ATP job they complete, including the details of the taxpayer, the serial number range printed, and the quantity. This is how the BIR tracks and monitors the issuance of official receipts and invoices nationwide.
Example: Maria Applies for ATP for Her Bakery
Maria recently registered her bakery business, "Maria's Pandesal," with the DTI and BIR. She has already received her Certificate of Registration (BIR Form 2303). Now she needs official receipts to issue to her customers. Here is how Maria applied for her ATP:
Chose an Accredited Printer and Prepared Documents
Maria asked her accountant for a recommendation and was referred to "ABC Printing Services," a BIR-accredited printer near her area. She visited the printer, discussed the format of her official receipts, and obtained the printer's accreditation number, TIN, and business address. The printer helped her prepare a sample receipt layout with all BIR-required information. Maria then downloaded BIR Form 1906 from the BIR website and filled it out with all the required details.
Submitted Application at Her RDO
Maria went to RDO No. 39 (South Quezon City), where her bakery is registered. She brought her accomplished BIR Form 1906, a photocopy of her COR (BIR Form 2303), her valid government ID, and the sample receipt format from the printer. The BIR officer reviewed her documents, confirmed everything was in order, and accepted her application. Maria was told to come back in 3 to 5 working days.
Received Approved ATP
Maria returned to the RDO after 3 working days and picked up her approved ATP. The document indicated the approved serial number range (0001 to 0500) for her official receipts, along with her business name, TIN, and the accredited printer's details.
Brought ATP to Printer and Received Receipts
Maria brought the approved ATP to ABC Printing Services. The printer verified the ATP details and started printing her official receipts. After 2 days, Maria picked up 10 booklets of official receipts (50 receipts per booklet, serial numbers 0001 to 0500). She carefully checked that all details -- business name, TIN, address, serial numbers, and ATP number -- were correctly printed.
Cost Summary for Maria's ATP Application
Total timeline: approximately 1 week from preparation to receiving printed receipts. Actual printing costs vary depending on the printer, quantity, and format.
Frequently Asked Questions
What is the difference between ATP and COR?
The Certificate of Registration (COR), also known as BIR Form 2303, is your proof of registration with the BIR as a taxpayer. It is required before you can conduct business. The Authority to Print (ATP) is a separate authorization that allows you to print official receipts and invoices. You need to have your COR first before you can apply for an ATP. Think of the COR as your business license with the BIR, and the ATP as your permit to print receipts.
How often do I need to renew my ATP?
You need to apply for a new ATP every time your current set of receipts or invoices is about to run out. There is no fixed renewal period -- it depends on how quickly you use your printed receipts. For example, if you were approved to print 500 receipts and you have used 450, you should start the application for your next ATP. Always apply before your current stock runs out to avoid a gap in your ability to issue receipts.
Can I use any printer to print my receipts?
No. You must use a BIR-accredited printer to print your official receipts, sales invoices, and other commercial documents. Using a non-accredited printer is a violation of BIR regulations. Receipts printed by non-accredited printers are considered invalid, and you may face penalties including fines and closure of your business. You can find a list of accredited printers on the BIR website or by inquiring at your RDO.
What happens if I issue receipts without an ATP?
Issuing receipts or invoices without a valid ATP is a serious BIR violation. The consequences include: invalidation of all receipts/invoices issued without ATP, a penalty of P1,000 to P50,000 for each violation, potential closure of your business by the BIR, and criminal charges in severe cases. Always ensure you have a valid ATP before issuing any receipts or invoices.
Can I apply for ATP online?
As of now, the ATP application process requires physical submission at your RDO. While the BIR has been digitizing some of its processes, ATP applications still need to be filed in person. However, you can download BIR Form 1906 from the BIR website and fill it out beforehand to save time at the RDO. Check the BIR website for any updates on online ATP processing.
What if my business address changes? Do I need a new ATP?
Yes. If your business address changes, you need to update your COR first by filing BIR Form 1905 (Application for Registration Information Update). After your COR is updated with the new address, you must apply for a new ATP because the address printed on your receipts/invoices must match your current registered business address. Any remaining unused receipts with the old address should be surrendered to the BIR.
How much does it cost to print receipts/invoices?
The BIR does not charge a filing fee for the ATP application itself. The main cost is the printing fee charged by your accredited printer. Printing costs vary depending on the type of document, quantity, paper quality, number of copies (duplicate/triplicate), and the specific printer. As a general guide, a booklet of 50 official receipts (triplicate) may cost P200 to P400 per booklet. For 10 booklets (500 receipts), expect to pay P2,000 to P4,000. Always get quotations from multiple accredited printers to compare prices.
Important Reminders
- Always use BIR-accredited printers: Receipts printed by non-accredited printers are invalid. Verify the printer's accreditation status before placing your order.
- Apply for ATP before your receipts run out: Don't wait until you have completely run out of receipts before applying for a new ATP. Start the process when you are down to your last booklet to avoid business interruption.
- Keep your ATP and sample receipts on file: The BIR may require you to present your ATP during audits, inspections, or when applying for your next renewal. Keep the approved ATP along with a sample of your printed receipts in your business records.
- Ensure receipt/invoice format is BIR-compliant: Your receipts must contain all required information: business name, TIN, registered address, ATP number, BIR permit number, serial numbers, date, description of service/goods, amount, and the printer's accreditation details.
- Surrender unused receipts when closing business: If you are closing your business or changing your business address, you must surrender all unused receipts and invoices to the BIR as part of the closure or update process.
- Tax compliance is checked during ATP processing: The BIR may verify your tax compliance status when processing your ATP. Make sure all your tax returns are filed and payments are up to date to avoid delays.
- Serial numbers must be sequential: Receipts and invoices must be issued in sequential order. Skipping serial numbers or issuing out-of-sequence receipts is a BIR violation.
- Consider computerized receipts/invoices: If your business uses a Point-of-Sale (POS) system or computerized accounting software, you may apply for a Permit to Use (PTU) Computerized Accounting System instead of the traditional ATP. This is a separate process covered under BIR Revenue Memorandum Order.
Need Help?
Contact BIR
- BIR Contact Center: (02) 8538-3200
- BIR Trunkline: (02) 8929-7676
- Email: contact_us@bir.gov.ph
- Website: www.bir.gov.ph
- BIR eServices: bir.gov.ph/e-services
- Office Hours: Monday to Friday, 8:00 AM to 5:00 PM
Disclaimer
This guide is provided for general informational purposes only. The requirements, steps, fees, and procedures mentioned here may vary depending on the BIR you visit. We recommend visiting your nearest BIR first to confirm the specific requirements and process before preparing your documents.