What is BIR Form 1906 and who needs an authority to print?
Any business issuing manual (pre-printed) invoices needs an approved ATP before the printer starts: new registrants, businesses reprinting when a series runs low, and each new branch. Under the amended Section 238, invoices are printed by an accredited printer under an ATP, and the printer keeps a logbook of its clients.
“Only the head office shall file the 'Application for Authority to Print (ATP) Invoices'.”
The same note requires one application and one permit for every establishment, so a head office with two branches files three. Form 1906's checklist covers manual bound and loose-leaf invoices only; computerized and electronic systems are registered separately.
Invoices replaced official receipts: old vs current rules
Since 27 April 2024 you print and issue invoices, not official receipts, and your ATP must say so.
| Topic | Before | Now | Rule |
|---|---|---|---|
| Primary document for services | Official receipt on payment | Billing invoice; a receipt is optional on collection | RA 11976; RR 7-2024 |
| Input VAT support | VAT official receipt | Invoice only | RR 7-2024; RMC 77-2024 |
| What the ATP covers | Receipts and invoices | Invoices; supplementary ORs continue their last series | RR 11-2024; RMC 77-2024 |
| Unused ORs | Principal receipts | Stamped "not valid for claim of input tax", or converted by stamping "Invoice" | RR 11-2024 |
| Withholding tax on the invoice | Not shown | Separate CWT line, filled in only when the buyer withholds; old stock stamped "Less: Withholding Tax" on those sales only | RR 6-2026; RMC 112-2026 |
| CRM, POS, CAS output | "Official Receipt" | "Invoice" from 31 Dec 2024 (extendable 6 months) | RR 11-2024 |
| ₱500 annual registration fee | Often asked with an ATP | No longer payable | RA 11976; RR 11-2024 |
| E-invoicing | Optional | Mandatory for covered taxpayers by 31 Dec 2026 | RR 11-2025; RR 26-2025 |
Sources: RR 7-2024, RR 11-2024, RMC 77-2024, RR 6-2026, RMC 112-2026, RR 26-2025. As of November 2026.
Requirements for an authority to print
| Applicant | Documents | Where to get them |
|---|---|---|
| First ATP, bound invoices | Form 1906; final clear sample of your invoices and supplementary invoices | Your printer |
| Reprint, bound invoices | Form 1906; final clear sample; last ATP, printer's certificate of delivery, or a booklet from the last ATP | Your files or printer |
| Loose-leaf invoices | Form 1906; Permit to Use Loose Leaf Invoices; final clear sample; last ATP for reprints | Permit from your RDO |
| Through a representative | SPA, or board resolution or secretary's certificate, with IDs | Notary; corporate secretary |
| New branch | Its own application, filed by the head office | Head office's RDO |
Documentary requirements printed on BIR Form 1906 (October 2025). For an ATP issued after RR 6-2026 took effect, the sample layout must include the separate withholding-tax line (RMC 112-2026). RMC 121-2023 lists ATP among ORUS features (RMC 121-2023); ask your RDO whether it takes applications online. No official processing time was found.
How to get an ATP: application flow
From Form 1906 to your first invoice
1Register the business
TIN and certificate of registration first.
2Pick an accredited printer
You need its TIN, accreditation number and date (items 9–11).
3Head office files Form 1906
One application per establishment, with the attachments.
4RDO approves and releases the ATP
The BIR fills in the release date.
Manual invoices
Printer prints the approved serial range
Delivered with a certificate of delivery.
Issue invoices; reapply before stock runs out
System or e-invoices
Register the system instead
Covered taxpayers e-invoice by 31 December 2026, and keep ATP-printed manual invoices as a backup for system downtime.
Issue from the registered system
Use only an accredited printer: the form cannot be completed without its accreditation number and date. The detailed accreditation rules were not re-checked for this page, so ask the printer for its current accreditation papers before you order.
Box-by-box guide to Form 1906
| Item | Label | What to write | Example | Common mistake |
|---|---|---|---|---|
| 1–3 | TIN; ATP applied for; RDO code | TIN with branch code; Head or Branch Office; that office's RDO | 123-456-789-00000, Head Office, RDO 39 | Head office code on a branch |
| 4–5 | Registered name; trade name | As on your certificate of registration | JDC Trading Corp. | Unregistered trade name |
| 6–8 | Business address, ZIP, contact, email | The establishment's own details | Quezon City 1100 | Head office address for a branch |
| 9–15 | Accredited printer's details | Printer's TIN, accreditation number and date, name, address, contacts | ABC Press Inc. | Copying an old ATP without checking |
| 16 | Manner of invoices | Bound or Loose Leaf | Bound | Loose Leaf without the permit |
| 17 | Description of invoices (A principal, B secondary) | Description, VAT or Non-VAT, booklets, sets, serial start and end, copies | Invoice, VAT, 50 booklets, 0001–2500 | Serials overlapping the last ATP |
| 18 | Declaration | Signature and title of taxpayer or representative | Maria Cruz, Treasurer | No SPA or board resolution |
Labels from the official BIR Form 1906, October 2025 (ENCS) (RMC 97-2025). The BIR fills in the DLN and release date.
Penalties for invoicing violations
Suggested compromise for invoice violations
Regular vs micro and small taxpayers (50%)
- Regular
- Micro and small
| Row | Regular | Micro and small |
|---|---|---|
| Failure to issue, 1st offense | ₱10,000 | ₱5,000 |
| Failure to issue, 2nd offense | ₱20,000 | ₱10,000 |
| Refusal to issue, 1st offense | ₱25,000 | ₱12,500 |
| Refusal to issue, 2nd offense | ₱50,000 | ₱25,000 |
Manual ORs issued without the "Invoice" stamp from 27 April 2024, and machines still printing "Official Receipt" after 31 December 2024, count as failing to issue an invoice under Section 264(a): a fine of ₱1,000 to ₱50,000 and two to four years' imprisonment (RR 11-2024).
Common mistakes and consequences
| Mistake | Consequence | How to avoid it |
|---|---|---|
| Reprinting "Official Receipt" booklets | Treated as non-issuance of an invoice | Get an ATP for invoices |
| Leftover ORs used unstamped | No input VAT for the buyer; penalty risk | Stamp or convert them |
| Unverified printer | Application cannot be completed | Check its accreditation |
| Paying the ₱500 registration fee | Paying a fee that no longer exists | Refuse |
| Waiting for the last booklet | No valid invoices during processing | Reapply while stock remains |
Buod sa Tagalog
Ang BIR Form 1906 ang aplikasyon para sa Authority to Print bago mag-imprenta ng invoice ang isang accredited printer. Ang head office ang nagpa-file nito, isang aplikasyon para sa bawat establisimyento. Mula 27 Abril 2024, invoice na ang pangunahing dokumento at pandagdag na lang ang official receipt. Kung sakop ka ng e-invoicing, sundin ito bago matapos ang 31 Disyembre 2026.
Frequently asked questions
+What is BIR Form 1906?
It is the Application for Authority to Print Invoices. A business files it so the BIR can approve the printing of its manual invoices, bound or loose-leaf, by an accredited printer. The current version is October 2025 (ENCS), released with RMC 97-2025. The head office files one application per establishment.
+What are the requirements for an authority to print?
Form 1906 and a final clear sample of your invoices. For a reprint, add the last ATP, the printer's certificate of delivery or a booklet from the last ATP. Loose-leaf invoices also need a Permit to Use Loose Leaf Invoices. A representative attaches an SPA or board resolution and IDs.
+Can I apply for an authority to print online through ORUS?
RMC 121-2023 lists ATP among the features of ORUS, the BIR's online registration system. Whether your RDO completes the application online or still asks you to file at the office was not confirmed in a current issuance, so check with your RDO, and use only orus.bir.gov.ph.
+Are official receipts still valid after the Ease of Paying Taxes Act?
Only as supplementary documents. From 27 April 2024 the invoice is the primary document for goods and services under RA 11976 and RR 7-2024, and an official receipt cannot support input VAT. Service providers issue a billing invoice and may issue a receipt when they collect.
+Can I still use my old official receipts in 2026?
Yes, two ways under RR 11-2024: keep them as supplementary documents stamped 'This document is not valid for claim of input tax', or strike out 'Official Receipt' and stamp 'Invoice' so they serve as invoices until used up. Unstamped ORs count as failing to issue an invoice.
+Do BIR invoices still expire after 5 years?
No. RR 6-2022 removed the five-year validity of ATPs, invoices and receipts from 16 July 2022 (RMC 123-2022), so unused stock can be used until exhausted and any printed 'valid until' date is disregarded. Booklets whose validity had already ended on or before 15 July 2022 (ATPs issued up to 16 July 2017) stayed invalid and had to be surrendered for destruction.
+Do I need a new ATP when my invoices run out?
Yes. Each print run needs a new ATP, and the new series continues after the last approved serial numbers. Attach the last ATP, the printer's certificate of delivery or a booklet from it. Apply while you still have stock so you are never without valid invoices.
+Can I choose any printer, or must it be BIR-accredited?
It must be accredited. Form 1906 asks for the printer's TIN, accreditation number and date of accreditation, and the Tax Code requires an ATP before an accredited printer prints invoices. Printers must also keep a logbook of clients. Ask for the printer's accreditation papers before ordering.
+Do I need an ATP for computerized (CAS/POS) or electronic invoices?
Form 1906 covers manual invoices; CRM/POS, CAS and e-invoicing systems are registered separately, and e-invoicing needs a Permit to Issue Electronic Invoice. Non-micro e-commerce sellers, LTS and large taxpayers, and CAS/CBA users must e-invoice by 31 December 2026 (RR 26-2025; RMC 98-2026). They still need ATP-printed manual invoices for system downtime.
Sources and references
- BIR Form 1906 (October 2025 ENCS) — official form and documentary requirements (checked November 12, 2026)
- RMC 97-2025 — revised registration forms, October 2025 (checked November 12, 2026)
- RA 11976 (Ease of Paying Taxes Act) — amended invoicing and printing rules (checked November 12, 2026)
- RR 7-2024 and RR 11-2024 — invoice replaces the OR; transition for unused ORs (checked November 12, 2026)
- RMC 77-2024 — invoicing FAQs and ATP for invoices (checked November 12, 2026)
- RR 6-2026 — withholding tax as a separate invoice item (checked November 12, 2026)
- RMC 112-2026 (12 October 2026) — how to show withholding tax on invoices; transition and system deadlines (checked November 12, 2026)
- RMC 112-2026 annexed FAQ — Q3: RR 6-2026 took effect on 16 October 2026 (checked November 12, 2026)
- RR 26-2025 — e-invoicing deadline 31 December 2026 (checked November 12, 2026)
- RMC 98-2026 — e-invoicing guidelines; manual invoices during downtime (BIR scan hosted by KPMG) (checked November 12, 2026)
- RR 6-2022 — removal of the five-year validity on ATPs and invoices (checked November 12, 2026)
- RMC 123-2022 — effective 16 July 2022; which old booklets stay valid (checked November 12, 2026)
- RR 6-2024 — reduced compromise for micro and small taxpayers (checked November 12, 2026)
Related tools and guides
Author and editorial review
Deepak Middha, Chartered Accountant
Chartered Accountant with 18 years in hedge funds; writes and maintains sulat.ph. Every rate, ceiling, deadline and fee on this page is taken from the National Internal Revenue Code or a BIR issuance and was checked against that source on November 12, 2026. Where a figure could not be confirmed officially, the page says so.
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