BIR authorization required before a taxpayer can have official receipts, sales invoices, or other principal documents printed by an accredited printer.
The Authority to Print (ATP) is the BIR's control mechanism over the printing of official business documents. Before your Official Receipts, Sales Invoices, or Collection Receipts can be legally printed, you must apply for and receive an ATP from your RDO. The ATP is then presented to a BIR-accredited printer who produces your numbered receipts.
The ATP specifies the series numbers authorized for printing (e.g., OR No. 0000001 to 0001000), the document type, and the authorized printer. When you exhaust a series, you apply for a new ATP for the next batch. An ATP is typically valid until the number series is exhausted or 5 years have elapsed.
In practice: Lakbay Travel Agency in Iloilo needs 1,000 Official Receipts. They apply for an ATP at their RDO using BIR Form 1906, wait for approval (typically 1–3 business days), then bring the approved ATP to an accredited printer. The printer produces numbered receipts with the agency's details and the ATP number printed on each receipt.
Why it matters: Using receipts printed without a valid ATP — or using a printer that is not BIR-accredited — makes those receipts invalid for BIR purposes. This means your clients cannot claim deductions from those receipts, you risk penalties, and all the "transactions" recorded on invalid receipts may be considered unreceipted. This is a common trap for startups who rush to operate before completing BIR registration.
The BIR is transitioning taxpayers to e-invoicing and e-receipts. For businesses adopting electronic systems, the ATP requirement is replaced by BIR accreditation of the software system. Check current Revenue Regulations for your applicable requirements.