Do you have unused Official Receipts or Sales Invoices? Do you wish to utilize them even after their 5-year validity period?

If you answered yes, here’s some good news for you.

According to BIR Revenue Regulation (RR) No. 6-2022, the five (5) – year validity period on manual and system-generated official receipts and sales invoices, including secondary receipts or invoices, is repealed.

This new regulation is the bureau’s answer to taxpayers’ concerns that they incur additional expenses to print new sets of manual receipts or invoices when the five-year validity period expires despite the remaining receipts or invoices in their inventory.

This new update is in line with the Republic Act (RA) 11032 – Ease of Doing Business and Efficient Government Service Delivery Act of 2018 which aims to streamline government services’ current systems and procedures, including services of local government units (LGU), government-owned or controlled corporations (GOCC), and other government instrumentalities.


What are the features of RR 6-2022?

The Permit to Use (PTU) Cash Register Machines, Point-of-Sales Machines, and other system-generated receipts or invoices is extended unless revoked by the bureau for the following reasons:

  • Tampering sales data or integrity of the data or software specifications to alter or avoid the recording of a sale transaction;
  • Any major repair, upgrades, integration, and modification or alteration without prior notification and approval by the BIR office, including the items enumerated in Section V, item no. 8 of RMO No. 9-2021;
  • Any violations of the policies and procedures for registration under RMO No. 10-2005 and RMO No. 9-2021 and other related revenue issuances.

The BIR clarifies that the phrase “This Invoice/Receipt shall be valid for five (5) years from the date of the PTU” as previously required, and the word “Valid Until” shall be deleted at the bottom portion of the system-generated receipts or invoices.


Authority to Print (ATP)

Meanwhile, the ATP of the principal and supplementary receipts or invoices, inclusive of their serial numbers and their usage, shall also have no expiration; thus, the phrase “This Invoice/Receipt shall be valid for five (5) years from the date of the ATP” and the phrase “Valid Until (mm/dd/yyyy)” on the manual receipts or invoices shall be omitted.

Further, the validity period of the unused manual principal and supplementary receipts or invoices shall be disregarded. The same can still be issued until fully used up.

Subsequent printing of manual receipts or invoices must not indicate the phrases mentioned above.

The bureau has clarified that all regulations, rules, orders, or portions of the pertinent laws that are contrary to the provisions of RR No. 06-2022 are repealed, amended, or modified accordingly.


Do you need help updating your BIR registration or securing your ATP for your receipts?

We are here to assist you. Just email us at for more details.

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.