Authority to Print (ATP)
Updated June 13, 2026
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Definition
Authority to Print (ATP) is the BIR permit that every person engaged in business must secure before a printer can print its sales or commercial invoices and other accountable forms (NIRC §238).
The Authority to Print (ATP) is the permit the Bureau of Internal Revenue issues before invoices and other accountable forms, such as supplementary invoices, delivery receipts and credit or debit memos, are printed. The application is BIR Form 1906, filed with the Revenue District Office (RDO). Under NIRC §238, no ATP is granted unless the documents to be printed are serially numbered and show the taxpayer's name, TIN and business address. Each ATP covers a specific quantity and serial range, so a new ATP is needed for each printing job. Since the Ease of Paying Taxes Act (RA 11976), the ATP is free of charge and the invoice is the main document for sales of both goods and services. Printing invoices without an ATP is a criminal offense under NIRC §264.
Detailed explanation
What is Authority to Print (ATP)?
Authority to Print (ATP) is the permit issued by the Bureau of Internal Revenue (BIR) before a printer can print a taxpayer's sales or commercial invoices and other accountable forms. NIRC §238 requires all persons engaged in business to secure it, and since the Ease of Paying Taxes Act (RA 11976) the BIR issues it free of charge.
Legal Basis and Requirements
NIRC §238 provides that no ATP is granted unless the invoices to be printed are serially numbered and show the name, Taxpayer Identification Number (TIN) and business address of the person who will use them. Printers must keep a logbook of the taxpayers they print for, including the number of booklets and the serial numbers in each booklet. RR 18-2012 sets the detailed rules on printing invoices.
Who Needs ATP?
Every person engaged in business who uses printed invoices needs an ATP: sole proprietors, professionals, partnerships and corporations. Under NIRC §237 as amended by RA 11976, invoices are issued for each sale of ₱500 or more, for smaller sales when the buyer asks, and for every sale by a VAT-registered person.
Application Process
The taxpayer files BIR Form 1906 with the Revenue District Office (RDO) that has jurisdiction over its head office or branch, together with a final clear sample of the invoices to be printed. The ATP states the quantity and serial numbers of the documents covered.
Accredited Printers
Invoices are printed by BIR-accredited printers, which print only what the ATP covers and record each job in their logbook.
Document Specifications
Printed invoices must be serially numbered and show the taxpayer's name, TIN and business address, together with the other details the regulations require, such as the date of the transaction, quantity, unit cost and description of the goods or nature of the service (NIRC §237, §238).
Validity
An ATP covers one printing job rather than a period of time. RR 18-2012 gave printed invoices a five-year validity period, but RR 6-2022 removed it, so unused invoices printed under a valid ATP remain usable. A new ATP is needed for each new batch.
Penalties for Non-Compliance
Printing invoices without authority from the BIR, printing double or multiple sets, or printing unnumbered invoices is punished under NIRC §264 by a fine of ₱500,000 to ₱10,000,000 and imprisonment of six to ten years.
Why it matters
The ATP lets the BIR trace every invoice a business issues back to an approved serial range. Invoices printed without an ATP are not duly registered invoices, and printing them exposes the business and the printer to criminal penalties. For Filipino businesses, securing the ATP before ordering invoices is part of basic BIR compliance and keeps their invoices acceptable to customers and auditors.
How it works
Prepare Required Documents
Accomplish BIR Form 1906 and prepare a final clear sample of the invoices or supplementary invoices you plan to print. Your business must already be registered with your Revenue District Office.
Submit Application at RDO
File BIR Form 1906 with the RDO that has jurisdiction over your head office or branch. The BIR charges no fee for the ATP (NIRC §238, as amended by RA 11976).
Receive the ATP and Have the Invoices Printed
The ATP states the quantity and serial numbers of the documents to be printed. Give it to a BIR-accredited printer, which prints only the documents the ATP covers and records the job in its logbook (NIRC §238).
Apply Again for the Next Batch
An ATP covers one printing job. When your stock of invoices runs low, file a new Form 1906 for the next serial range. Printed invoices no longer expire after five years, because RR 6-2022 removed that validity period.
Examples
Retail Store Owner in Makati
Juan dela Cruz runs a clothing store in Makati with annual sales of ₱2,500,000. Before ordering his first booklets of sales invoices, he filed BIR Form 1906 with his RDO. The ATP lists the serial numbers his printer may use, and each invoice shows his name, TIN and business address (NIRC §238).
Professional Service Provider
Dr. Maria Santos, a dentist in Cebu, secured an ATP before printing the invoices she gives patients. Since RA 11976 took effect, professionals issue sales or commercial invoices for their fees, and the ATP covers those invoices (NIRC §237, §238).
Small Manufacturing Business
Anna Reyes runs a small bakery in Davao with ₱800,000 in annual sales and sells to wholesale customers. She secured an ATP before printing her invoices. As a non-VAT seller she must issue an invoice for each sale of ₱500 or more, and for smaller sales when the buyer asks for one (NIRC §237, as amended by RA 11976).
E-commerce Seller
Ramon Gonzales sells electronics online with ₱1,200,000 in annual sales and puts a printed invoice in every parcel, so he secured an ATP for those invoices. Printing them without an ATP would expose both Ramon and the printer to prosecution under NIRC §264.
Common misconceptions
- Myth: Small businesses with low sales do not need ATP.
- Fact: NIRC §238 requires all persons engaged in business to secure an ATP before a printer prints their invoices, whatever their sales.
- Myth: A business can print invoices at any printing shop without ATP.
- Fact: Invoices must be printed under an ATP by a BIR-accredited printer. Printing invoices without an ATP is punished under NIRC §264 by a fine of ₱500,000 to ₱10,000,000 and imprisonment of six to ten years.
- Myth: One ATP covers all the invoices a business will ever print.
- Fact: Each ATP covers a specific quantity and serial range. A new ATP is needed for each new batch of printed invoices.
- Myth: An ATP for printed booklets also covers invoices generated by a computer system.
- Fact: An ATP covers printed booklets. Invoices generated by a computerized system or point-of-sale machine require that system to be registered with the BIR.
Questions people ask
Where do I apply for Authority to Print (ATP)?
Apply at the Revenue District Office (RDO) with jurisdiction over your head office or branch. Submit BIR Form 1906 with a final clear sample of the invoices you want printed.
How much does ATP cost?
Nothing. Since RA 11976 (Ease of Paying Taxes Act), NIRC §238 provides that the ATP is secured free of charge. You pay only the printer for the printing itself.
Can I print invoices at any printing shop if I have ATP?
No. Your invoices must be printed by a BIR-accredited printer, and only within the quantity and serial range your ATP covers. Printing invoices without an ATP is punished under NIRC §264 by a fine of ₱500,000 to ₱10,000,000 and imprisonment of six to ten years.
Do online businesses need ATP?
Yes, if they issue printed invoices. An online seller who issues invoices from a computerized system instead of printed booklets registers that system with the BIR rather than securing an ATP for booklets.
What documents do I need to apply for ATP?
You need BIR Form 1906 and a final clear sample of the invoices or supplementary invoices to be printed. Your business must already be registered with the BIR.
How long is an ATP valid?
An ATP covers a specific quantity and serial range of invoices for one printing job, not a period of time. The five-year validity once printed on invoices was removed by RR 6-2022.
In practice
- Printers ask for the ATP before printing a new batch of invoices and print only the serial range it covers.
- During a BIR audit, examiners check that the invoices a business issued fall within the serial ranges of its ATPs.
- Businesses file a new BIR Form 1906 before their stock of invoices runs out, so there is no gap in invoicing.
- Printers keep a logbook of the taxpayers they print for, with the number of booklets and the serial numbers of each batch (NIRC §238).
- Printing invoices without an ATP, or printing double or unnumbered sets, is a criminal offense under NIRC §264, with a fine of ₱500,000 to ₱10,000,000 and imprisonment of six to ten years.
Next steps
Learn more
Penalty Calculator
Business Registration Calculator
BIR Form 1906 Application For Authority To Print
BIR Form 1905 Application For Registration Information Update
BIR Form 1901 Business Registration
Business Registration Guide
Authorized Printing Companies List
Accountable Documents Requirements
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Sources & References (2)
Primary sources and the laws, regulations, and official issuances this page relies on. Each citation links directly to the issuing authority’s document.
- LawPhil Project (Arellano Law Foundation). “NIRC §238 (authority to print receipts/invoices): full text.” lawphil.net. NIRC of 1997 (RA 8424), Sec. 238. Accessed .