RR No. 10-2015: Prescribes the use of non-thermal paper for all Cash Register Machines/Point-of-Sales Machines and other invoice/receipt generating machine/software

Key points

1. Non-thermal paper rule. New business registrants with CRM/POS or similar machines or software that have a built-in printer must use non-thermal paper only. Existing registered taxpayers using thermal paper get three (3) years to comply, in staggered stages.
2. Staggered implementation dates. Machines registered starting July 1, 2014 onwards: on or before July 1, 2018. Machines registered July 1, 2013 to June 30, 2014: on or before July 1, 2017. Machines registered prior to July 1, 2012 to June 30, 2013: on or before September 1, 2016.
3. Information printed on receipts and invoices. ORs, SIs and CIs must show items such as the registered name, business name, VAT or Non-VAT status with TIN and 4-digit Branch Code, Machine Identification Number, business address, date, serial number, buyer details space, item description, quantity, unit cost and total cost. VAT amounts and the breakdown for mixed transactions are also required.
4. Non-VAT and exempt documents. Non-VAT ORs, SIs and other CIs carry the phrase THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX in bold letters at the bottom. Taxpayers not subject to VAT or Percentage Tax mark the face of the receipt or invoice with the word EXEMPT.
5. Supplier and permit details at the bottom. The bottom must show the accredited supplier’s name, address and TIN, its accreditation number and dates, the BIR Final Permit to Use number, and a phrase stating validity for five (5) years from the date of the permit.
6. Senior citizen and PWD transactions. For transactions under Republic Act No. 9994, the document needs spaces for the Senior Citizen/PWD TIN, OSCA ID No./PWD ID No., the discount breakdown (20% discount and/or 12% VAT exempt) and the signature. Taxpayers whose transactions are not covered by RA 9994 may leave these out.

Who is affected

• New business registrants using CRM/POS or similar machines or software
• Existing registered taxpayers using thermal paper
• Taxpayers issuing receipts or invoices from CRM/POS machines or software, including those linked to a network or Computerized Accounting System

Deadlines and effectivity

• Reconfiguration and system adjustments: on or before October 1, 2015
• Extension for system enhancements done abroad: up to six (6) months from effectivity, with approval of the Regional Director or ACIR, Large Taxpayer Service
• Existing thermal paper users: staggered dates from September 1, 2016 to July 1, 2018