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RMO No. 24-2023: Prescribes the revised policies and procedures relative to the accreditation of Cash Register Machines (CRMs), Point-of-Sale (POS) and Other Similar Sales Machines/Software Generating Invoices/Receipts Including Electronic Invoicing or Electronic Receipting System/Software used under a Subscription-Based Agreement

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Summary

RMO No. 24-2023 sets revised rules for BIR accreditation of cash register machines, POS systems and similar sales machines or software that generate invoices and receipts, including subscription-based e-invoicing and e-receipting systems.

Key points

  1. Machines and software covered. The Order covers CRMs, POS systems, subscription-based e-invoicing or e-receipting software, and similar machines such as taximeters, handheld devices linked to a server and unmanned token-operated machines. Computerized Accounting Systems are excluded from the last group.
  2. Special purpose machines. Machines used only internally or issuing supplementary invoices or receipts, such as ATMs, foreign exchange machines and price checking machines, are not accredited. They must still register for a Permit to Use through the Enhanced eAccReg System.
  3. Enrollment and application. Suppliers, vendors, developers, providers and taxpayer-users first enroll in the Enhanced eAccReg System with a Sworn Declaration. They then apply online and submit the documentary checklist to the RDO of their Head Office.
  4. Evaluation and required features. The Technical Working Group evaluates the machine or software in a system demonstration. It must have features such as tamper-free design, activity log, non-volatile memory, e-journal for CRM and POS, reprint and push functions, data retention and sales data transmission.
  5. Certificate timelines and fees. The Certificate of Accreditation is issued within twenty (20) working days from complete requirements and demonstration, or within seven (7) working days for an applicant with a related company holding accreditation for exactly the same machine or software. Accreditation is free.
  6. Upgrades and revocation. Major enhancements require a new accreditation, while minor enhancements only need notice to the LT Office or RDO. Accreditation may be revoked for tampering, misrepresentation in the Sworn Statement, tampering of sales data, or use of sales suppression software.

Who is affected

  • Suppliers, vendors, developers and providers of sales machines or software
  • Taxpayer-users of CRMs, POS and similar machines
  • BIR accreditation boards and offices

Deadlines and effectivity

  • Pending applications must comply with the Order
  • Earlier accreditations stay valid until expiration or until the machine or software is enhanced

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances

CitesRMC No. 49-2019RMC No. 55-2019RMC No. 64-2015RMC No. 68-2015RMO No. 10-2005RR No. 11-2004RR No. 16-2005RR No. 16-2018RR No. 17-2006RR No. 5-2005RR No. 6-2022
Cited byRMC No. 72-2025

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.