How to Register Invoice per RR 7-2024? (2024)

Republic Act No. 11976 – Ease of Paying Taxes (EOPT) Act and Revenue Regulation (RR) No. 7-2024 mandates that all taxpayer engaged in business or self-employment, including practice of profession and online sellers/earners, whether selling goods/properties or selling services/leasing of properties, shall use invoice as the primary sales document.

On April 11, 2024, the Bureau of Internal Revenue (BIR) released RR No. 7-2024 which details the changes in the tax rules on invoicing requirements made by EOPT Act.

Prior to the implementation of EOPT, sellers of services and leasing of properties are mandated to use Official Receipt as the primary sales document. However, upon effective date of RR No. 7-2024, the Official Receipt will no longer be the primary sales document, instead sellers of services and leasing of properties must register and use invoice.

The effective date of RR No. 7-2024 is 15 days following its publication. Since the BIR published RR No. 7-2024 last April 11, 2024, the estimated effective date is April 27, 2024.

However, to give the taxpayers ample of time to transition and register invoice, the BIR gave additional 30 days to register invoice. The 30 days deadline is estimated to be on or before May 27, 2024.

In this article, I will discuss the ways to register invoices in compliance with RR No. 7-2024. For detailed information about RR No. 7-2024, you may download it here.

Two Ways to Register Invoice per RR 7-2024

Per RR No. 7-2024, there are two ways to register invoice. The two options are as follows:

Option 1 – Convert Unused Official Receipt to be Used as Invoice

Continue using any remaining unused Official Receipt and convert it as invoice but only until December 31, 2024.

However, to be allowed to do this, you must do both the following:

a – Strike through the word Official Receipt and Stamp Invoice

If the you choose to convert any unused Official Receipt & use it as Invoice, you must strike through the word Official Receipt and stamp Invoice, like the sample below.

These unused official receipt series/booklets, with stamped “Invoice,” may be issued to your customers only until December 31, 2024. After which, you must register and apply for Authority to Print (ATP) Invoice (BIR Form 1906). You may proceed to Option 2 if you want to know how to apply for ATP.

b – Submit in BIR RDO an Inventory List of Unused Official Receipt

Aside from stamping the world Invoice on the face of the Official Receipt, you must also submit an Inventory List of Unused Official Receipt to be Used as Invoice to your BIR RDO.

The inventory list shall include details such as the following:

• Type of Document: OR
• Type: VAT or NON-VAT
• No. Of Booklets:
• No. Of Sets:
• No. Of Copies per set:
• Series No. From:
• Series No. To:

Below is a sample:

You must submit this inventory list to your respective BIR RDO and have it received stamped. Please note that some BIR RDO may have specific inventory list format that they accept. The sample above is just a general sample.

When submitting the inventory list of unused OR to be use as Invoice, be ready to include the following documents for verification:

• unused OR series/booklets mentioned in the inventory list.
• photocopy of your BIR Form 2303 – Certificate of Registration (COR)
• signed Special Power of Attorney (SPA), if individual, or Secretary Certificate, if corporation, in case you will ask a representative to submit in your behalf.

Remember that both a & b must be done t to be allowed to continue using Official Receipt as Invoice upon effective date of RR 7-2024 until December 31, 2024.

Option 2 – Apply for Authority to Print (ATP) Invoice – BIR Form 1906

Since the first option is only valid until December 31, 2024, and you still need to apply for authority to print invoice and use registered invoice starting January 1, 2025.

If you do not want the hassle of stamping your Official Receipt with the word Invoice and submit Inventory list, you can skip Option 1 and choose this Option 2, which is to apply for Authority to Print (ATP) Invoice.

The downside of this choice, however, is that you may not be able to meet the deadline with the possibility of volume of application in BIR and delayed availability of the invoice.

Should you choose this choice, or you will apply for Authority to Print Invoice in the future, you may follow these steps:

a – Fill-up BIR Form 1906 Application for Authority to Print (ATP) Invoice

You may download the BIR Form 1906 here.

Below is a sample filled-up Details of Application for Invoices on BIR Form 1906 – Authority to Print (ATP) for Service Invoice:

b – Prepare the following supporting documents when you submit your application:

• Photocopy of BIR Form 2303 – Certificate of Registration.
• Photocopy of earlier BIR Form 1906 – Authority to Print Receipt/Invoice including sworn statement.
• Booklets of Unused Official Receipt for Shredding/Replacement with Invoice.

c – Sample Invoice with your company details.

Prepare and print a sample invoice with your company details.

You may ask the accredited printer, or your BIR RDO, for the sample invoice applicable to your nature of business.

Below is a sample of an approved service invoice by our BIR RDO:

d – Submit your application and required documents to your BIR RDO

Submit your application and other supporting documents with your BIR RDO for evaluation and processing.

Once your application is accepted, go back to your BIR RDO after a few days or weeks to pick up your printed Invoice booklets.

That’s it! You have learned how to register invoice per RR No. 7-2024. Once you register your invoice, start issuing it to your customer instead of the Official Receipt.

Lastly, do not forget to do your record keeping in your BIR registered books of accounts and do your tax filing/payment. You can do efficient bookkeeping and automated tax form filing with MPM Accounting Software. Register for 30 days trial here: www.mpm.ph/tax

I hope this article has been helpful for you to learn how to register invoice per BIR RR No. 7-2024 and the EOPT Act. Feel free to leave a comment and share it with anyone whom you think will receive help from it.