Required format for CRM/POS issued receipts (Revenue Regulations 10- 2015)

Official Receipts and Sales or Commercial Invoice generated from CRM/POS/other similar machines/software shall be printed showing among others, the information listed below:  This also covers electronic receipts generated/issued from a network or linked to CAS or components thereof.

1.   Taxpayer’s (TP) Registered Name; 

2.   TP’s Business Name/style (if any); 

3.   A statement that the taxpayer is VAT or Non VAT registered followed by the Taxpayers Identification Number (TIN) and 4-digit Branch Code.(Example: VAT Registered TIN 123-456-789-0000); 

4.   Machine Identification Number (MIN); 

5.   Detailed Business address where such ORs/SIs/CIs shall be used/located; 

6.   Date of transaction; 

7.   Serial Number of the OR/SI/CI printed prominently; 

8.   A space provided for the Name, Address and TIN of the buyer; 

9.   Description of the items/goods or nature of service; 

10.  Quantity; 

11.  Unit cost; 

12.  Total cost; 

13.  VAT amount (if subject to 12% VAT); 

14.  Break down of VATable, VAT Amount, Zero Rated, and VAT Exempt Sales, if mixed transactions;

15.  For Non-VAT ORs/SIs and other CIs (VAT or Non-VAT) and secondary receipts, the phrase “THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX” in bold letters at the bottom receipt; 

16.  Taxpayers with transactions that are VAT exempt or subject to Percentage Tax, receipt shall prominently indicate the word “EXEMPT”. 

17.  Breakdown of Sales Subject to Percentage Tax (SSPT) and Exempt Sales, if falling under (16);

The following information shall be printed at the bottom portion of the OR/SI/CI:

1.  Name, Address and TIN of the accredited supplier of CRM/POS/other similar machines/software;

2.  Accreditation no, date of accreditation until its validity with the format “mm/dd/yyy”

3.  BIR Final Permit to Use (PTU) Number;

4.  The phrase “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE PERMIT TO USE”

For taxpayers required to provide discounts to Senior Citizens and PWDs, a space shall be required for:

1.  Senior Citizen/PWD TIN

2.  OSCA ID No./PWD ID No.;

3.  Senior Citizen Discount/PWD Discount

4.  Signature of the Senior Citizen/PWD

In order to provide ample time in procuring, reconfiguring machines and systems, adjustments shall be undertaken on or before October 1, 2015. Any extension due to enhancements of systems required to be undertaken abroad shall seek the approval from the taxpayer’s RDO which shall not be longer than six months from the effectivity of these Regulations.  RR 10-2015 takes effect on October 7 (15th day after publication).

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