ATP Form: How to Apply for Authority to Print Invoices (BIR 1906)

To apply for an Authority to Print invoices, file BIR Form 1906 with the Revenue District Office (RDO) where your business is registered, or submit it through the BIR’s eAccReg System. Attach a clear sample of the invoice you intend to print, your printer’s accreditation details, and, for a subsequent batch, proof of your last approved ATP. The Bureau of Internal Revenue processes complete applications in one business day and charges no fee.¹

The ATP is what authorizes a BIR-accredited printer to produce a specific batch of serialized invoices for your business. Without it, the invoices you hand to customers are not valid for tax purposes, and printing them is a criminal offense under the National Internal Revenue Code.

What the ATP Covers Now

The Ease of Paying Taxes (EOPT) Act collapsed the old split between sales invoices and official receipts. The invoice is now the single primary document for both sales of goods and sales of services, and BIR Form 1906 was retitled “Application for Authority to Print Invoices” to match.²³

Official receipts issued after December 31, 2024, are supplementary documents only. They cannot support input VAT claims and are not treated as evidence of a sale. A service provider still using official receipts as the primary sales document is treated by the BIR as having failed to issue an invoice, with the penalties that follow.

Documents to Gather Before You File

Get everything ready before you start the form. For a manual application for bound invoices, the BIR’s 2025 checklist calls for:⁴

Two originals of BIR Form 1906.
One original of a final clear sample of the invoice you plan to print, showing the layout and fields.
For a subsequent application, a photocopy of your last ATP, or the Printer Certificate of Delivery, or a booklet from the previous batch for the officer to inspect.
For loose-leaf rather than bound invoices, a photocopy of your Permit to Use Loose-Leaf Invoices.

You also need your Certificate of Registration (BIR Form 2303) at hand. Every detail on Form 1906, your TIN, registered business name, and registered address, must match the 2303 exactly. Mismatches are the most common reason applications get bounced at the counter.

If Someone Else Files for You

A representative can file on your behalf with the right authorization:⁴

Individual taxpayers: a Special Power of Attorney (SPA) specifying the transaction, plus a photocopy of a government-issued ID for both you and your representative.
Corporations and other non-individuals: a Board Resolution (or Written Resolution for a one-person corporation) or Secretary’s Certificate naming the representative, plus a photocopy of a government-issued ID for a signatory and the representative.

First-time submissions must be originals. For repeat authorizations covering more than one transaction, a certified true copy is accepted if you present the original for validation.

Choosing an Accredited Printer

Pick your printer before you fill in the form, because you need the printer’s registered name, business address, and BIR accreditation number in the application. Only printers on the BIR’s official accredited list may produce your invoices; using anyone else is itself a violation.⁵

Filling Out BIR Form 1906

Download the current form (October 2025 edition) from the BIR website or pick up a copy at your RDO.²

In the taxpayer section, copy your name (or corporate name), TIN, and registered address straight from your Form 2303. Then fill in the printer’s registered name, address, and accreditation number.

Next, specify the type and quantity of invoices. Each booklet contains fifty sets, and you must define the starting serial number for the new batch.³ Serial numbers must run in ascending order and must not exceed the total approved booklets. For a subsequent batch, pick up where your last approved range ended. Overlapping or repeated numbers are painful to fix after the fact.

Mark whether the invoices are for VAT or non-VAT transactions. VAT invoices carry additional mandatory fields: the VAT amount, the buyer’s TIN, and the words “VAT Invoice” printed at the top of each page.

Signing Form 1906 is a declaration under penalty of perjury that everything on the application is true and correct.² False statements carry criminal exposure.

Where to Submit and How Long It Takes

The BIR is moving ATP applications to its eAccReg System, an online portal where you select your accredited printer, submit the form, and track approval electronically. The printer receives the request through the same system and uses it as authorization to begin production.³

For a manual filing, bring two originals of Form 1906 with all supporting documents to the RDO where your business is registered. The revenue officer checks your compliance history, confirms the printer’s accreditation, and verifies your registration details. You leave with a claim slip and a pickup date.¹

There is no fee for the application itself.⁴ The Citizen’s Charter lists total processing time as one business day.¹ Busy district offices can run longer in practice, but that is the official service standard for a complete application.

The approved ATP certificate carries the BIR’s official seal, the authorized serial number range, and the printer’s details. Keep the original on your business premises. BIR examiners can ask to see it during a routine visit.

After Approval: Production and Inspection

The approved ATP is what formally releases the printer to start production. The printer must follow the approved serial number range exactly and ensure each printed invoice shows the ATP number and its date of issuance at the bottom of the page. The printer also submits monthly reports of all invoices printed through the eAccReg System and must deliver the finished booklets within the period the BIR prescribes.³

Inspect the booklets before you use a single invoice. Check that the serial numbers match the approved range, the ATP number and issuance date are printed correctly, and every mandatory field is present. An invoice with missing information is treated as no invoice at all.

Validity: Invoices No Longer Expire

Before 2022, printed invoices carried a five-year validity window from the ATP date. Revenue Regulation No. 6-2022 removed that expiration. Your ATP and the serial numbers it authorizes now stay valid indefinitely unless the BIR specifically revokes them.⁶ The old “valid for five years” line no longer belongs on new print runs. Unused invoices from an older batch that still carry the stamp can be used until the booklet runs out.

Penalties for Operating Without an ATP

Section 264 of the National Internal Revenue Code covers three related violations: failing or refusing to issue invoices when required, issuing invoices that are incomplete or contain false information, and printing invoices without an approved ATP (or printing duplicate sets, or printing unnumbered invoices that omit the taxpayer’s name, TIN, and business address). Each is punishable by a fine of not less than ₱1,000 and not more than ₱50,000 per act or omission, plus imprisonment of two to four years.⁷

The BIR also uses a compromise penalty schedule for administrative settlements short of prosecution. Failing to issue an invoice draws ₱10,000 for a first offense and ₱20,000 for a second. Refusing to issue one is steeper: ₱25,000 and ₱50,000. Issuing invoices with incomplete or inaccurate information runs ₱1,000 and ₱2,500.⁷ Paying a compromise does not guarantee the matter ends there.

A Note on Electronic Invoicing

The BIR is rolling out mandatory electronic invoicing under Revenue Regulation No. 11-2025, with a March 14, 2026 compliance deadline for covered taxpayers. The first wave includes Large Taxpayer Service registrants, businesses with annual sales exceeding ₱1 billion, and companies already on BIR-approved computerized accounting or invoicing systems. If your business is not in one of those categories, you continue with printed invoices and the paper ATP process. Even covered taxpayers must keep filing Form 1906 for printed invoices until the BIR formally enrolls them in the electronic system.

1
Bureau of Internal Revenue. BIR Citizen’s Charter – RDO External Service
2
Bureau of Internal Revenue. BIR Form 1906 – Application for Authority to Print Invoices
3
Bureau of Internal Revenue. Revenue Memorandum Circular No. 77-2024
4
Bureau of Internal Revenue. Checklist of Documentary Requirements – 2025
5
Bureau of Internal Revenue. List of Accredited Printers as of June 30, 2024
6
Bureau of Internal Revenue. Revenue Regulation No. 6-2022
7
Supreme Court E-Library. BIR Revenue Memorandum Order 56-2000