Invoice or official receipt? What to issue after you register
This page is for a seller or service provider who has just registered with the BIR, or who still has a pad of official receipts, and wants to know what to hand a buyer. At the end you will know when an invoice is required, what happened to official receipts, and how to get invoices printed.
PhilForms fills the BIR application for the Authority to Print; you file it and buy or print the invoices yourself.
The invoice is now the document of a sale
Since the Ease of Paying Taxes Act, the invoice is the primary evidence of a sale, for goods and for services alike. Official receipts are no longer required (RR 7-2024, section 6). You may still give an official receipt, collection receipt or payment receipt, but only as a supplementary proof that you were paid, next to the invoice (same section).
The word "Invoice" must be printed on its face. You may call it a Cash Invoice, Charge Invoice, Billing Invoice, Service Invoice or similar, as long as "Invoice" is printed as large as or larger than the word describing the sale (RR 7-2024, section 6).
When you must issue one
Per RR 7-2024, section 6:
Situation · What to issue; A sale or service of ₱500 or more · An invoice at the point of each sale; Sales below ₱500 each that add up to ₱500 or more by the end of the day · One invoice for the day's total; The buyer asks for one · An invoice, whatever the amount; You are VAT-registered · An invoice for every sale, whatever the amount
The invoice shows the name, TIN, date, quantity, unit cost and a description of the goods or the nature of the service. The ₱500 is adjusted every three years using the consumer price index, counted from January 22, 2024 (RMC 77-2024, Q&A on the threshold).
Official receipts you still have
RR 7-2024, section 8, gives two ways to use up a pad of unused official receipts:
- Keep them as proof of payment. Stamp "THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX." on each one and give it next to an invoice. - Turn them into invoices. Strike through "Official Receipt" on the printed receipt and stamp "Invoice" (or "Cash Invoice", "Service Invoice" and so on) to use it as the invoice.
An "Official Receipt" issued after June 30, 2024 from a cash register, point-of-sale or e-receipting system is not evidence of a sale (RR 7-2024, section 8).
Getting invoices printed
An accredited printer may print your invoices only after the BIR gives you an Authority to Print (ATP). A seller who used official receipts before applies for a new ATP for invoices (RMC 77-2024, on the ATP for invoices). The application is BIR Form 1906. A new registrant can instead buy BIR Printed Invoices when registering with BIR Form 1901; items 41 and 42 of the 1901 ask which you will use (BIR Form 1901).
Questions
Anong resibo ang ibibigay ko sa buyer — official receipt pa ba? An invoice. Since the Ease of Paying Taxes Act the invoice is the primary evidence of a sale for goods and services; an official receipt is only an optional proof of payment next to it (RR 7-2024).
Do I need to issue an invoice for a ₱200 sale? Not unless the buyer asks or you are VAT-registered — but if your sales under ₱500 add up to ₱500 or more by the end of the day, issue one invoice for the day's total (RR 7-2024, section 6).
Can I still use my old official receipts? Yes, until they run out: either stamped "THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX." as proof of payment, or with "Official Receipt" struck through and "Invoice" stamped, as the invoice itself (RR 7-2024, section 8).
Which form do I file to have invoices printed? BIR Form 1906, the application for an Authority to Print. Printers may print invoices only under an ATP (RMC 77-2024).
Last checked 2026-10-23. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.