Hey there Mautax! You’ve probably heard of the new “Ease of Paying Taxes” ruling again about the Official Receipts but if not then you’re in the right place. Here’s how you can stay updated on the new BIR Ruling on Issuance of Official Receipts and ensure compliance with the latest regulations.
No deadline on the new BIR ruling on Issuance of Official Receipts
According to RR 11-2024 the deadline for using the old official receipts has been removed. Taxpayers can keep using their remaining official receipts until they are completely used. But make sure to have these existing stocks of Official Receipts converted and stamped to invoice.
Learn how to process your old official receipts to sales invoice here: https://www.taxumo.com/blog/bir-rules-on-receipts-transitioning-to-invoices/
However, you still need to issue a report of the Inventory List of Unused Official Receipts to BIR to report the number of official receipts remaining for use as invoices. Furthermore, the deadline has been extended to July 31, 2024. This extension provides additional time for businesses to compile and submit accurate inventory reports.
Check out the format to use for your Inventory List of Unused Offical Receipts here: https://www.taxumo.com/blog/inventory-list-of-unused-official-receipts-how-to-issue-this-to-bir/
Deadline for System Enhancement extended
Businesses must upgrade Computerized Accounting Systems (CAS), Computerized Bookkeeping Applications (CBA), and Point of Sale (POS) systems with Accounting Records (AR) by December 31, 2024. You can request an extension from the Regional Director or Assistant Commissioner of LTS, who may grant it for up to 6 months.
After completing the system changes, businesses must notify the renaming of their Official Receipts to CRM/POS/CAS/CBA with Accounting Record within 30 days or by December 31, 2024, whichever comes first. This step ensures that all documentation remains accurate and compliant.
Hi,
Good morning. We are a non stock non profit school and are using manual ORs but wanted to fully transition to electronic invoice and receipts generated by our accounting software. We would like to inquire as follows:
1. Do we still need to send the BIR the Inventory of unused ORs?
2. What is the process / requirements / documents that needs to be submitted to BIR to fully use the electronic invoice and receipts generated by our accounting software?
Thank you
Hello Mario,
To switch from manual ORs to electronic invoices and receipts, you still need to submit an inventory of unused ORs to the BIR. Apply for Authority to Print (ATP) by filling out BIR Form 1906 and get your accounting software certified. Provide the BIR with sample electronic invoices/receipts and the inventory of unused ORs.
Can Sales Invoices be used to invoice services and vice versa?
We have an Official Receipt and a Sales Invoice. We cater both goods and services. Do we still need to have a separate Service Invoice?
Hello Enrico,
Based on the new EOPT law, you can use Sales Invoices for both goods and services moving forward. There’s no need for a separate Service Invoice as long as the Sales Invoice includes all necessary details for both types of transactions.
Just make sure your Sales Invoice complies with BIR requirements and accurately reflects the nature of the goods or services provided.
We have converted our OR as Invoice. Our client is requiring us to issue a collection receipt upon receipt of payment. Do we need to ask for a BIR Permit to print a Collection Receipt.
Hello Ruel,
You can just buy a ready made collection receipts to your RDO instead. 🙂
Hi! Would like to ask what the next step is if I missed the July 31 deadline of filing the inventory. Does this mean I can’t use my remaining ORs even if changed it to “Sales Invoice”. Does this mean I need to fill out another Form 1906?
Thank you
Hello Mar,
You can submit your Inventory List of Unused OR now, even if it’s late, but please note that a penalty will apply for the late submission. Once you’ve submitted the list and comply with RMC 77-2024, you can continue using your OR as a supplementary receipt. I recommend verifying this with your RDO to ensure you’re following all the necessary rules. If you have any further questions, feel free to ask!
WOULD LIKE TO ASK IF THIS IS STILL OK . WHAT IF I MISS ONE BOOKLET OF OFFICIAL RECEIPT WHAT WILL I DO ?
Hi there! Better to check this with your BIR Revenue District Office 🙂
Hi just want to enlighten more in this concern
If the customer transction was last January 27 ,2025 and he or she decided to have cash sales invoice only this date February 19 ,2025
Is it still applicable that being jump into other months
Hi Johnny! Do you mean that the customer is requesting for a sale invoice? You will have to give the customer a copy of the invoice. Just to be clear, for any sale or transaction, a sales invoice needs to be given to the customer right away. 🙂
Hi.
Are purchases without receipts from peddlers allowed by the BIR?
Thank you.
Hi Portia! Having an invoice is mandatory except on these cases — It depends on the amount being purchased. Under BIR rules, there is a minimum threshold for requiring a Sales Invoice (SI), based on Revenue Regulations (RR) No. 18-2012 and related issuances:
Threshold for Sales Invoices
If the transaction is ₱100 or more, the seller must issue a Sales Invoice (SI).
If the amount is below ₱100, the seller may issue a Cash Slip or any equivalent proof of sale / Service instead of a formal SI.