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

Whether you are launching a new enterprise, registering as a self-employed professional, or managing an established corporate fleet, obtaining an Authority to Print (ATP) from the Bureau of Internal Revenue (BIR) is a non-negotiable legal requirement. Every business operating in the Philippines must issue BIR-registered invoices to validate commercial transactions and maintain statutory compliance.

Download BIR Form 1906

The primary gateway to securing this permit is BIR Form 1906 (officially titled Application for Authority to Print Invoices). Following key legislative updates under Republic Act No. 11976, better known as the Ease of Paying Taxes (EOPT) Act, the BIR updated the registration landscape, invoice definitions, and filing workflows.

What is BIR Form 1906 and the Authority to Print (ATP)?

BIR Form 1906 is the official application filed by taxpayers to request authorization from the BIR to print principal or secondary commercial invoices through a BIR-accredited printing vendor.

Once your application is reviewed and approved, the BIR issues BIR Form 1921, commonly known as the Authority to Print (ATP). The ATP serves as legal proof that the tax authority recognizes your sales books, receipt pads, or invoice sets.

The BIR Printing Authorization Flow

Official step-by-step procedure for securing registered commercial invoices

Step 1: Application

Taxpayer Files Application

Submit BIR Form 1906 along with the final, clear Sample Draft Layout of your proposed invoices.

Step 2: Approval

BIR Issues Authority to Print (ATP)

Upon verification, the BIR approves the application and issues BIR Form 1921 (ATP).

Step 3: Production

Printing Official Booklets

A BIR-Accredited Printer receives your ATP and manufactures the official Invoice Booklets.

Step 4: Compliance

Printer Files PCD

The accredited printer submits the Printer’s Certificate of Delivery (PCD) to the BIR within 30 days.

Critical 2026 Updates: The Ease of Paying Taxes (EOPT) Act Impact

The passage of RA 11976 and its implementing regulations (including Revenue Regulations No. 7-2024) introduced significant changes to invoicing standards and BIR Form 1906 applications:

Invoices Are Now the Single Primary Document: Under EOPT rules, the “Invoice” (Sales Invoice, Commercial Invoice, Service Invoice) is now the principal document used to substantiate both the sale of goods and the sale of services.
Shift in “Official Receipts”: The traditional “Official Receipt” (OR), which was previously mandatory for service-based businesses, is now categorized as a supplementary document. All primary revenue-generating activities must now issue an Invoice.
Revised January 2024 BIR Form 1906: The form was updated to reflect modern invoicing classifications, consent under the Data Privacy Act of 2012 (RA 10173), and accredited printer credentials.
Abolition of Annual Registration Fee (ARF): As of January 2024, the annual ₱500 registration fee previously required via BIR Form 0605 has been permanently removed.

Who Needs to File BIR Form 1906?

You must submit BIR Form 1906 if you fall under any of the following categories:

image for Authority to Print (ATP) Invoices

Newly Registered Taxpayers: Individual freelancers, sole proprietors, partnerships, and corporations applying for their first batch of official invoices.
Existing Taxpayers Running Out of Invoices: Businesses whose registered invoice serial numbers are nearing exhaustion.
Transitioning Businesses: Taxpayers converting their principal documents from “Official Receipts” to “Invoices” under EOPT regulations.
New Branch or Facility Openings: Expanding companies establishing new physical or functional branch locations requiring localized invoicing.
Changes in Invoicing Format or Type: Switching from manual bound booklets to loose-leaf invoices, or changing BIR-accredited printing suppliers.

Important Reminder: The BIR mandates that only the Head Office can file the BIR Form 1906 application, even when securing individual ATP permits for dedicated branch offices.

Mandatory Checklist of Required Documents

Preparing complete documentation ensures your ATP application is processed smoothly without administrative delays.

New Texpayer

BIR Form 1906 (2 original signed copies if filing walk-in)
Copy of BIR Certificate of Registration (BIR Form 2303 / COR)
Final and Clear Sample Draft Layout of the proposed invoice
Printer’s Job Order details and Accredited Printer’s TIN/Accreditation Number
Valid Government ID of Taxpayer/Authorized Representative

Subsequent Applications

BIR Form 1906 (2 original copies)
Copy of Previous Authority to Print (ATP) or Printer’s Certificate of Delivery (PCD)
Sample booklet from the last issued ATP series for physical verification
Final clear sample draft layout of new invoices
Copy of BIR Form 2303 (COR)

Authorized Representatives

Individual Taxpayers: Special Power of Attorney (SPA) + Valid IDs of taxpayer & agent
Corporations/Non-Individuals: Board Resolution / Secretary’s Certificate + Valid IDs

How to Apply via BIR ORUS

The BIR’s Online Registration and Update System (ORUS) (orus.bir.gov.ph) allows taxpayers to file BIR Form 1906 digitally.

Access ORUS Account: Log into the ORUS portal using your verified email address.

Visit Orus Portal

Select Secondary Registration: Choose Application for Authority to Print (ATP) from the dashboard options.

Download BIR Form Here

Input Printer Credentials: Enter the official TIN and BIR Accreditation Number of your chosen printing vendor. The system automatically verifies if the printer holds a valid accreditation.
Define Invoicing Series: Input the manner of invoicing (Bound or Loose Leaf), description of invoices, number of booklets/boxes, copies per set, and requested starting serial numbers.
Upload Sample Draft Layout: Attach a digital proof of your invoice design showing all mandatory legal text.
Download Approved ATP: Upon RDO verification and approval, download and print your official BIR Form 1921 (ATP) directly from the system.

How to File BIR Form 1906 Walk-In at the RDO

If you prefer applying in person or your local RDO requests physical submission, follow this walk-in procedure:

Obtain Form 1906: Download the latest revised version (January 2024 ENCS edition) from the official BIR website (bir.gov.ph).
Complete All Sections: Fill out two original copies cleanly. Ensure details match your BIR Form 2303 (COR) exactly.
Submit Package at RDO Counter: Visit the Revenue District Office holding jurisdiction over your Head Office. Present your completed Form 1906, draft sample layout, COR copy, and representative IDs.
RDO Verification: The receiving officer reviews the serial number range, printer validity, and mandatory layout fields.
Claim Issued ATP: Receive your signed BIR Form 1921 (ATP). Deliver this document to your accredited printer so they can begin production.

Mandatory Details Every BIR-Registered Invoice Must Have

Your printer cannot output your booklets until the sample layout strictly adheres to Section 237 of the Tax Code and EOPT guidelines.

BIR Sample Invoice Layout

BUSINESS NAME / TAXPAYER REGISTERED NAME

Trade Name (if applicable)

Registered Business Address

TIN: 000-000-000-00000 | VAT-Registered / Non-VAT Registered

Date of Transaction:

Invoice No: 000001

Sold To / Customer Name:

Customer TIN:

Address:

Item Description	Qty	Unit Price	Amount

Vatable Sales:

VAT Amount:

Total Amount Due:

Essential Invoicing Components:

Taxpayer Header: Full legal name, registered trade name, complete address, and 9-to-12-digit TIN including branch extension.
Tax Category: Clear display of “VAT-Registered” or “Non-VAT Registered”.
Document Title: Must state “INVOICE” (or Sales Invoice / Service Invoice).
Breakdown Box: Dedicated fields for Vatable Sales, VAT-Exempt Sales, Zero-Rated Sales, and the 12% VAT amount.
Printer & ATP Footnotes: Bottom footer detailing the ATP Number, date issued, serial number range, printer’s legal name, address, TIN, and BIR Accreditation Number.

Penalties for Non-Compliance

Failing to secure an ATP or issuing non-compliant invoices carries administrative and criminal liabilities under Sections 237, 238, and 264 of the Tax Code:

Printing without a valid ATP: Fine ranging from ₱10,000 to ₱50,000 plus potential imprisonment.
Failure to Issue Invoices: Fine ranging from ₱10,000 to ₱50,000 for the first offense.
Incomplete Mandatory Details: Issuing invoices missing required fields (such as buyer TIN or address) leads to disallowance of input VAT for corporate buyers and administrative fines for the seller.
Printing via Unaccredited Vendors: Invoices produced by non-accredited print shops are invalid, exposing the business to tax audit assessments.

FAQs

Under updated BIR regulations, manual invoices no longer have a strict 5-year expiration date, provided that all information on the invoice remains accurate and unchanged. However, when serial numbers run out or business details change, a new ATP must be applied for via BIR Form 1906.

The BIR application fee for Form 1906 is Free. The only cost involved is the printing fee charged by your chosen BIR-accredited printer (typically ₱1,000 to ₱2,500 for a standard batch of 10 booklets).

No. You cannot print official manual bound booklets on a standard home printer. Manual invoices must be printed by a BIR-accredited printer. If you wish to print invoices directly from your accounting software, you must separately apply for a Permit to Use (PTU) Loose-Leaf or a Computerized Accounting System (CAS).

Conclusion

Filing BIR Form 1906 and securing your Authority to Print (ATP) is an essential milestone in establishing a compliant, tax-legitimate business in the Philippines. By keeping your sample layouts aligned with EOPT Act rules, verifying your printer’s accreditation, and utilizing ORUS for online applications, you ensure uninterrupted operations and build trust with clients and tax authorities alike.

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

What is BIR Form 1906 and the Authority to Print (ATP)?

The BIR Printing Authorization Flow

Critical 2026 Updates: The Ease of Paying Taxes (EOPT) Act Impact

Who Needs to File BIR Form 1906?