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. 🙂
I would like to ask if for rental ba, the Official receipt can be converted to Billing invoice ? We can claim VAT for it?
Hello!
We have service that was commenced from 2023 and the transaction was billed via ATP Billing Statement in 2023. However, customer only made payment in May 2024 this year. Can we still issue the old ATP Official Receipt for the payment and to support customer’s input VAT claim since the transaction happens before effective date of 27 Apr 24?
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!
If I give Sales invoice to company. I need to provide Collection sleep To claim check? Thanks
Hi Ronaldo! Depends on the process of your client. Some clients naman don’t require you to give a collection receipt 🙂
Our reported inventory of Official receipts had been exhausted already and we are now about to print. Our CAS s not yet ready now. Are we going to print the same with Official receipts and continue the numbering or can we print an invoice already replacing Official Receipt to Service Invoice so that we will no longer manually stamped it as Service Invoice? ?
Hi good day! We have Sales Invoice already, but our client is requesting COLLECTION RECEIPT S upon received of payment. Can we still contiune using our Collection Receipt?
Thank you!
Hi! We have submitted the inventory list of our unused ORs to the BIR and now we are applying for new ATP for Invoice. Not all ORs were converted into Invoice. Once we have the newly printed Invoice, can we still use the remaining ORs as supplementary document?
Hello Taxumo,
Seeking your guidance regarding how to submit Inventory List of Unused OR. We have yet to submit ours. Thank you
tama po ba pag ang gngamit to issue official receipts is computerized.. u are given until dec 31 to updade.. meaning, ung inisyu mo n official receipt for services like meralco, valid ang input tax.
Hello. I closed my store since the pandemic and just opened this year but I kept on renewing my business permit even though the shop was closed. My sales invoice has already expired since it was valid until 2018. How do I update my sales invoice? I am planning of shifting to electronic (POS) but the software is not locally developed. Can I register this POS software? Thank you
Hi, I have o.r and s.i. may question is, do i still need to submit inventory of my o.r?
thank you
Do we need to have ORs if we already issue service invoices?
– We just opened our business this year July 2024 and were only given service invoices
Is this enough or should we really purchase an OR for compliance purposes?
Good day… just want to ask… our company is on credit corporation… under the new BIr 77-2024 what invoice we need to use?
I would like to ask if a client is requesting us to give Official Receipts/Sales Invoice/Service Invoice to a post dated checks issuance. Currently our Company is following the policy of : once PDC is not yet deposited and not credited to the company’s bank account, we are still issuing Acknowledgement Receipt, then once the check was deposited we will issue OR/SI after. Is this still allowed ? Pls advice. Thank you
We have SI, CR and also OR but failed to submit Inventory of Unused OR. Have no plan to used the OR as supplementary. Are we still required to submit Inventory of Unused OR and pay the necessary penalty?
Good Day,
May I ask, we are the Liga ng mga Barangay, a NON-VAT entity. We have plenty of ORs (Official Receipts), and we have already reported them to the BIR. My question is, does it need to be issued individually, or is it still acceptable to issue them as a group? Usually, a barangay registers as a group, and I also issue the ORs as a group. If it’s a Service Invoice, is it still okay to issue them as a group, or does it need to be done individually?
I did not convert our OR to invoice instead we have printed the new Service Invoice. What if I still used 3 Official receipt after April 27, 2024. Is it really invalid or allowed until June 30, 2024?
Hi Fely! Not sure about this inquiry. You might want to check with your BIR RDO 🙂
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.