BIR AUTHORITY TO PRINT (ATP) OFFICIAL RECEIPTS FEES
Philippine legal overview as of 26 April 2025

1. Statutory & Regulatory Framework

Instrument	Subject-matter
National Internal Revenue Code (NIRC), 1997, as amended § 237, § 238, § 264	Statutory duty to issue duly authorized receipts/invoices; penalties for violations.
Revenue Regulations (RR) No. 18-2012	Replaced the old “Permit to Print” with today’s Authority to Print (ATP); fixed five-year validity; prescribed required information on receipts.
RR No. 20-2018	Introduced online ATP (e-ATP) module and clarified that printers’ accreditation is renewed every three years.
Revenue Memorandum Order (RMO) 12-2013 and amendments (RMO 9-2021, RMO 28-2021)	Detailed procedures for applying, renewing and cancelling ATP; standardized documentary requirements; aligned with e-ATP.
Revenue Memorandum Circulars (RMC) (e.g., 62-2018, 127-2023)	Frequently-asked-question formats clarifying fees, penalties and the transition to the Electronic Invoicing/Receipting System (EIS).

2. What exactly is an ATP?

An Authority to Print is a formal approval—issued electronically or manually by the Bureau of Internal Revenue—that allows a taxpayer (or its accredited printer) to produce Official Receipts (ORs), Sales Invoices (SIs), and other commercial forms. The ATP number and its date of issuance must be pre-printed on every leaf of every OR/SI.

Key points

Valid for five (5) years from the ATP’s approval date or until the serial range is exhausted, whichever comes first.
Each printer may print only the quantity and serial range indicated in the ATP.
When the taxpayer migrates to a Computerized Accounting System (CAS) or to the EIS, the residual ATP-covered booklets become non-issuable and must be surrendered for destruction.

3. Who must secure it?

Situation	ATP Requirement
Newly registered business (whether VAT or non-VAT)	Secure an ATP before the first taxable sale and within 30 days from release of BIR Certificate of Registration (COR Form 2303).
Additional branch or new set of booklets	File a supplemental ATP for each branch or additional serial range.
Renewal (expiring ATP)	Apply no earlier than 60 days before the ATP expiration date.
Adoption of EIS/CAS	ATP not required for e-receipts generated by a BIR-approved system, but any backup manual booklet still needs an ATP.

4. Documentary Requirements

BIR Form 1906 (Application for Authority to Print), in triplicate if filed manually.
Photocopy of COR (BIR Form 2303).
Annual Registration Fee—₱500 per head office or branch (BIR Form 0605)—proof of payment for the current year.
Latest expiring ATP and Inventory List of unused booklets (for renewal).
Printer’s Certificate of Accreditation, still valid on the date of application.
Government-issued I.D. of the applicant or authorized representative.

Online filing (e-ATP): The same data are uploaded through the taxpayer’s e-REG account; only the printer prints and attaches a copy of the auto-generated approval page to the first booklet.

5. Fees & Charges (break-down)

Fee	Legal Basis	Typical Amount (₱)
Certification Fee	Sec. 3, Rule 1300, BIR Schedule of Fees (as updated by RMC 46-2003)	15.00 per ATP application
Documentary Stamp Tax (DST) on Certificates	NIRC § 188 & Rev. Reg. 4-99	15.00 (payable via eDST or adhesive stamps)
Annual Registration Fee (not ATP-specific but prerequisite)	NIRC § 236(B)	500.00 every 1 January
Printing Cost (to accredited printer)	Private contract	Variable—commonly ₱1,500 – ₱4,000 per set of 10 booklets of 50 × 3-ply ORs, plus 12% VAT
Optional rush or layout fees	Private contract	Depends on printer

No other BIR processing fee is collected. The small ₱30 regulatory imposition (₱15 certification + ₱15 DST) is the only amount paid directly to the government when the ATP is lodged. All other expenses are commercial charges of the printer.

6. How & where to pay

Payable	Form	Mode
Certification fee & DST	BIR Form 0605 (single-payment form)	–