Freelancers often start their business and request a temporary receipt from BIR. Some wonder: can they use this temporary receipt until December 2026 without getting an Authority to Print (ATP) to issue official invoices?
Understanding this is critical to avoid non-compliance penalties and to keep your invoicing legal.
What Is a Temporary Receipt and ATP?
Temporary Receipt – A short-term document issued by BIR while waiting for the official Authority to Print (ATP).
Authority to Print (ATP) – A BIR approval allowing you to print official receipts and invoices.
Temporary receipts allow you to operate legally, but they are limited in use and duration.
Why ATP Matters for Freelancers
ATP ensures your official invoices are recognized by BIR. Without ATP:
- Your receipts may not be accepted for tax credit purposes.
- Risk of penalties for improper documentation.
- Difficulty reconciling sales and VAT records.
ATP protects both you and your clients.
Can You Use Temporary Receipts Until December 2026?
No, temporary receipts are only valid for a limited period, usually up to the ATP issuance.
Using a temporary receipt for an extended time without ATP is not compliant. You must apply for ATP as soon as possible after registration.
How to Obtain ATP
Follow these steps:
- Complete your BIR registration.
- Submit BIR Form 1906 (Request for ATP) online or at your RDO.
- Provide required details: business name, TIN, type of receipt, printer info.
- Wait for BIR approval of ATP.
- Print official receipts once ATP is granted.
When and Who Should Apply
All newly registered businesses who plan to issue official receipts:
- Freelancers starting operations
- Small business owners issuing invoices
- Anyone who requested temporary receipts
Apply immediately to avoid disruption in billing and compliance issues.
Practical Tips
- Do not rely solely on temporary receipts for long periods.
- Keep copies of temporary receipts for record-keeping.
- Apply for ATP as soon as possible.
- Consult your RDO if unsure about your temporary receipt validity.
- Plan your invoicing around the ATP approval date.
Temporary receipts are a short-term solution. Using them until December 2026 without ATP is not allowed. Freelancers must secure ATP to issue official receipts and remain compliant.
Acting early prevents penalties and ensures smooth invoicing.
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