Are you a newly BIR-registered business that’s excited to make your first sale but you can’t close it yet because your official receipts are not yet done printing or haven’t been delivered?

No need to worry anymore. Under RMC 28-2019, new businesses can immediately start their operations after registering with BIR while waiting for their receipts or invoices to be printed.

The new circular allows startups to use the BIR-Printed Receipts or Invoice (BPR/BPI) fifteen days from registration. They can secure the printed documents from BIR’s New Business Registration counter.

New registrants should request the number of booklets according to the estimated number of transactions for the period. They can use their receipts or invoices with ATP if the documents are available before the lapse of 15 days.


Why you should use the BPR/BPN

Before the release of RMC 28-2019, securing BIR approval to print the official receipts or sales invoice takes weeks to accomplish.

First, you need to get an Authority to Print (ATP) for duly authorized receipts or invoices, then have an accredited printer produce the first set of receipts or invoices before you can open your business to the public.

Now, Republic Act 11032 (Ease of Doing Business and Efficient Government Service Delivery Act of 2018) aims to streamline government services’ current processes and procedures; processing your business registration is fast and easy.

  1. Startups can immediately commence their operations without waiting for the printed receipts or invoices, which take too long to process.


  1. Avoidance of penalty for failure to issue an official receipt or sales invoice per Section 237 of the Tax Code.


  1. Just like the principal receipt or invoice, BPR or BPI can be used to claim the expense as an allowable deduction to gross income or for claiming the input tax credit.


ATP for Supplementary Receipts and Invoices

Supplementary or commercial receipts or invoices are documents representing that a transaction has been made between the buyer and the seller, usually issued for monitoring and control purposes only, such as the following:

  1. Delivery Receipt
  2. Purchase Order
  3. Billing Statement
  4. Debit or Credit Memo
  5. Job Order
  6. Acknowledgment Receipt
  7. Collection Receipt
  8. Order Slip
  9. Statement of Account
  10. Provisional or Temporary Receipt


Unfortunately, BIR has not issued any regulation allowing the use of BIR-Printed Supplementary Invoices and Receipts. Thus, new businesses must go through securing an ATP and wait for the accredited printer to deliver the required supplementary receipts or invoices for your business.


Now that you have started to operate your business, all you need to work on is your tax compliance. DJKA Business Services, Inc is here to help you with your tax compliance needs. Just email us at for inquiries.

About Divina Joy Ayungo-Martinez, CPA

Divina Joy Ayungo-Martinez, has 10 years of accumulated working experience with a vigorous background in general accounting, financial statements and management reports preparation. In 2014, she started her service-based business to help various small businesses here in the Philippines with their business registration, accounting, and tax compliance needs. Throughout her journey, she dealt with clients in a variety of industries including startups, small and medium-sized enterprises, manufacturing, and trading by providing tailored business solutions for their company needs. Divina wakes up each morning to serve businesses with their non-core business processes to help them stick to the things they are really passionate at.