# Get an Authority to Print invoices

> Free, one day, and skippable. If you took BIR Printed Invoices at registration you do not need this at all.

Source: https://taxkaya.com/processes/authority-to-print
Last checked: 2026-08-06

TAXKAYA is independent software, not affiliated with the Bureau of Internal Revenue. This document is general information, not tax advice.

## Say this at the counter

- **Checklist of Documentary Requirements** F1106
- **Quality form number** QF11-08.2025.00
- **Revision** Revised July 2025
- **Citizen's Charter classification** Simple
- **RA 11032 legal maximum** 3 working days, extendable once

## What they may ask you for

- **BIR Form 1906, two originals**
- **A final clear sample of your own invoices or supplementary invoices, one original**
- **Your last issued ATP, Printer Certificate of Delivery, or a booklet from the last batch** Subsequent applications only. The booklet has to be presented, not surrendered.
- **Permit to Use Loose Leaf Invoices, if you print loose leaf**

## Do not leave without

- The approved ATP
- Your copy of Form 1906

## Pick your route

### Walk-in, at the RDO where your head office is registered

- **Best for** Anyone printing their own invoices through an accredited printer.
- **Official processing time** 1 day total, per the Citizen's Charter
- **Official fee** None

1. Choose an accredited printer first. The list is posted on the BIR website and at the RDO's Client Support Section. Using an unaccredited printer wastes the trip.
2. File Form 1906 with your final invoice sample.
3. Collect the approved ATP at the registration counter and sign the log sheet.

### Bundled with online registration

- **Best for** New registrants who want their own invoices from day one.
- **Official processing time** Issued with the electronic COR
- **Official fee** None

1. Register through ORUS and download the ATP from your profile with the COR. The ATP appears only if you did not opt for BIR Printed Invoices.

Caveat: ORUS covers the ATP that comes with a new registration. Subsequent batches still run through the counter.

## What bites beginners

- The Citizen's Charter states outright that an ATP is neither required nor printed for a new registrant who opted for BIR Printed Invoices. Being told you must have one anyway is worth a written legal basis.
- Post-EOPT, invoices replaced official receipts for services. Printing a batch of ORs in 2026 is money spent on paper you cannot issue.
- There is no fee for an ATP.

## Sources

- [BIR Checklist of Documentary Requirements, revised July 2025](https://bir-cdn.bir.gov.ph/BIR/pdf/CDR%20-%202025%20(1).pdf)
- [BIR Citizen's Charter, 2025 Edition](https://bir-cdn.bir.gov.ph/BIR/pdf/BIR%20Citizen's%20Charter%20(2025-Edition).pdf)
- [Republic Act 11032, full text](https://lawphil.net/statutes/repacts/ra2018/ra_11032_2018.html)

## The forms behind this

- [Invoices: Invoices after EOPT](https://taxkaya.com/d/forms/invoices.md)
- [BIR Form 1901: Registration for the self-employed](https://taxkaya.com/d/forms/1901.md)

## Known ORUS quirks

- [ORUS not showing Register Books, ATP, or your updated COR? Here's the fix](https://taxkaya.com/d/troubleshooting/orus-buttons-not-showing.md)