BIR extended the deadline until December 31, 2016 for taxpayers to comply with the use of non-thermal paper for all kinds of invoice or receipt generating machines/software registered prior July 1, 2012 to June 30, 2013 through the Revenue Regulation No. 6-2016 dated August 6, 2016.

The BIR earlier ordered newly registered enterprises to use non-thermal paper for their point-of-sale/cash register and all other receipt/invoice generating machines. While for the existing establishments, extensions were given in shifting to use of non-thermal paper to provide time for adjustments such as associated costs for procurement and reconfiguration of the system. As such, below staggered implementation dates are prescribed:

For those machinesregistered starting:StaggeredImplementation Dates:
July 1,2014 onwardsOn or before July 1,2018
July 1,2013-June 30, 2014On or before July 1,2017
Prior to July 1,2012-June 30,2013On or before December 31,2016

Any extension due to enhancements of systems to be undertaken abroad, the taxpayer shall seek approval from the concerned Regional Director of Large Taxpayer Service, provided such request for extension shall not be longer than six (6) months from effectivity date of this regulation.

To reiterate, the required details that shall be printed on receipts, invoices and other commercial documents includes the following:

  1. Taxpayer registered name
  2. Business name/style
  3. Whether the taxpayer is VAT- or Non VAT-registered, TIN and 4-digit branch code
  4. Machine identification number
  5. Detailed business address
  6. Date of transaction
  7. Serial number of the accountable form
  8. Space for the name, address and TIN of the buyer/customer
  9. Description of the goods or nature of service
  10. Quantity, unit cost, total cost and VAT amount
  11. For VAT taxpayers engaged in mixedtransactions, amounts shall be broken down into: VATable, Zero Rated, VAT Exempt Sales and the VAT amount
  12. For Non-VAT forms and others such as delivery receipts, order slips, purchase orders, provisional receipts, acknowledgment receipts, collection receipts, credit/debit memo and job orders, the phrase “THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX” shall be printed at the bottom of the form
  13. Taxpayers whose transactions are not subject to VATshall issue non-VAT receipts indicating on the face of such receipts/invoices the word “EXEMPT”
  14. For taxpayers subject to percentage tax, the non-VAT receipts shall indicate the breakdown of sales subject to percentage tax and exempt sales
  15. Name, address and TIN of the accredited supplier of cash register/point-of-sale and other similar machines
  16. Accreditation number and the date of accreditation of the accredited supplier
  17. BIR final permit to use number of accredited supplier

Also, for taxpayers transacting with senior citizens and/or persons with disability (PWD), provision for the following shall be required:

  1. Senior citizen/PWD TIN
  2. Senior citizen ID number/PWD ID number
  3. Senior citizen/PWD discount
  4. Signature of the senior citizen/PWD



RR 6-2016 Extension of Deadline for the Use of Non-Thermal Paper and Procurement and Reconfiguration of Info on all CRM and POS Machines