How do you issue official receipts in the Philippines?
After you register your business with the Bureau of Internal Revenue (BIR) and receive your Certificate of Registration (COR) you’re not yet done with the paper work.
To issue official receipts you will need to apply with the BIR for an Authority to Print (ATP).
I don’t know why the BIR just doesn’t issue an ATP automatically when they issue a COR to a business. Everything the taxpayer needs to start operating should be accomplished upon turnover of the COR instead of lengthening the process further.
Anyway, after the ATP is issued you’ll need to take it to a BIR accredited printer (or you can ask around the BIR Revenue District Office, they usually have a preferred printer which they can point you to) to actually print the receipts.
Once you have your receipts, be sure to keep your ATP. The ATP is not a one use item. You’re supposed to keep the original and bring out that same original every time you need to print a new batch of receipts.
I emphasize keeping the ATP as I didn’t know this and promptly lost the ATP for my business after printing my first batch of receipts. So I had to go back to the BIR and get a new ATP, more paper work.
There’s very little leeway for printing customized receipts. You’re pretty much stuck with the standard (ugly, IMHO) layout for the official receipts.
The above is an outline for small businesses. Larger business with cash registers and other POS devices are issued a different authority whereby the receipt issued by the register may already be considered an official receipt.
If you go to most large stores though (eg. SM or Puregold) and request for an official receipt they will take your machine printed receipt and replace it with a handwritten sales invoice.
Sales invoices are the documents which the BIR now checks to determine whether an expense can properly be classified as deductible.