How to register your invoices and books with the BIR
Everything below is current with RMO 9-2021, RR 11-2024 and the ORUS rules in RMC 3-2023 and RMC 4-2026. There is no Permit to Use any more, there is no system demo, books are registered online rather than at the counter, and you do not need a fixer. If you would rather have it as a printable PDF, there are two at the bottom of this page.
The five steps
Be registered first
You need your BIR Certificate of Registration (Form 2303) and your TIN under the correct Revenue District Office. Your registered name, TIN, address and VAT status are what must appear on every invoice you issue.
Prepare the checklist
Under RMO 9-2021 this is a simplified submission — there is no Permit to Use and no system demo. You attach a sworn statement, sample invoice print-outs, sample books and reports, and an audit trail.
File with your RDO's Client Support Section
Submit the Checklist of Documentary Requirements to the RDO where you are registered. Some accept email, some prefer walk-in — ask yours which.
Receive your Acknowledgement Certificate
Once your documents are complete the RDO issues an Acknowledgement Certificate, often within about three working days. That number then prints on your invoices.
Issue, then register your books online after year-end
You can start at serial no. 1 straight away. After each taxable year closes you register your computerized books of account through the BIR's ORUS system online — not at the RDO counter. ORUS issues a QR code stamp; print it and keep it with your records. The deadline is 30 days from the close of the taxable year, so 30 January for a 31 December year end.
The five things people get wrong
Do I still need a Permit to Use (PTU)?
No. RMO 9-2021 replaced the PTU regime for most taxpayers with a simplified registration that ends in an Acknowledgement Certificate. Anyone telling you to pay for a PTU is working from old rules.
Is it the Official Receipt or the Invoice now?
Under RR 11-2024, implementing the EOPT Act, the Invoice is the single primary document for both goods and services. The Official Receipt became a supplementary document — it is no longer valid on its own for claiming input tax.
Do I still bring my books to the RDO?
Not since RMC 3-2023, and RMC 4-2026 restated it: registration of computerized books of account and of permanently bound loose-leaf books is done online through ORUS. ORUS issues a QR code stamp — printed and kept on file for computerized books, affixed to the first page for bound loose-leaf books. Walking in is only allowed when ORUS is down and you have the BIR advisory or a screenshot of the error. The BIR has extended the ORUS deadline before when the system had log-in problems, so watch for advisories rather than assuming the date is fixed.
Do I need a fixer?
No, and you should not use one. Fixing is a criminal offence under the Anti-Red Tape Act. The RDO's Client Support Section will accept a complete, correct submission from you directly, free of charge.
How much does registration cost?
Filing the checklist itself carries no fee. Your costs are your own preparation time and whatever your accountant charges. Be sceptical of anyone quoting a large fee to 'process' this for you.
The six books you are expected to keep
Sales Journal, Cash Receipts Book, Purchase Journal, Cash Disbursements Book, General Journal and General Ledger. Your computerized books are registered online through ORUS within 30 days after the close of each taxable year, and ORUS issues a QR code stamp you print and keep on file. Permanently bound loose-leaf books go through ORUS too — there the QR code is affixed to the first page of the bound book. The guides below show what each one contains and where its figures come from.
The forms, and where to get them
There is no separate download page for these. The annexes are attached to the full text of RMO 9-2021 on the BIR's own website — open the issuance and the annex templates are at the back of the same PDF. Your RDO may also hand you its own copy at the counter, and if the two differ, use your RDO's.
Checklist of Documentary Requirements
The cover sheet you file at the Client Support Section. It lists everything else below.
You prepare
Sworn Statement
Use this one only if you built or maintain the system yourself. Notarised.
You prepare
Summary of System Description, Invoice / Records description, and Forms, Records & Reports Specification
Attached to the sworn statement. It describes what the software does and what it produces.
You prepare — we give you the details to fill in
Joint Sworn Statement
This is the one eInvoicePH customers use, because the software comes from a provider rather than being built in-house. It is signed by you and by us. Notarised.
You and eInvoicePH sign together
Acknowledgement Certificate
You do not prepare this. The RDO issues it to you once your submission is complete, and its number prints on your invoices.
The RDO issues it
Certificate of Registration
Your existing BIR registration. Bring a photocopy.
You already have it
Official links
- BIR Revenue Memorandum Orders — open the 2021 list and find RMO No. 9-2021. The annexes are at the back of the full text.
- RMO No. 9-2021 digest (PDF) — the BIR's own one-page summary of what the order changed.
- ORUS — Online Registration and Update System — where you register your computerized books after year-end and get the QR code stamp.
These are links to the Bureau of Internal Revenue. We do not host copies of BIR forms, because a stale copy of a government form is worse than none. If a link has moved, search the BIR site for the issuance number.
Get both guides as printable PDFs
The BIR 101 Beginner's Guide explains VAT, invoices, receipts and the filing calendar from scratch. The Registration Guide is the step-by-step checklist you take to your RDO. Enter your email and both downloads appear right here — nothing to wait for in your inbox.
eInvoicePH is invoicing and bookkeeping software for Filipino freelancers and small businesses. It issues invoices in the RR 11-2024 format, keeps all six books automatically, and produces the sample print-outs and audit trail you attach to your RDO submission — and we sign the Joint Sworn Statement as your software provider. See pricing.
This page is general information based on RMO 9-2021, RR 11-2024, RMC 3-2023 and RMC 4-2026, not tax or legal advice. eInvoicePH is not accredited, approved or endorsed by the Bureau of Internal Revenue. Requirements vary by RDO and by your registration — confirm the exact steps with your RDO or your accountant before you file.