BIR Accreditation - Receipt Format

BIR Accreditation - Receipt Format



In this article we explain the structure of a Receipt Format as per BIR (Bureau of Internal Revenue) recommendation:

Receipt format is the template based on which a transaction receipt is printed in Tagrain. For BIR accreditation, every Sales Invoice / Transaction Receipt must include some specific information as required by the Bureau of Internal Revenue. 


Introduction 

BIR (Bureau of Internal Revenue) in the Philippines is the statutory body that certifies retail POS applications that can be used in the country. This government agency not only certifies POS applications but is also responsible for collecting internal revenue taxes and enforcing fines and penalties associated with them. You will be able to carry out your retail operations in the Philippines, only when your POS solution is BIR accredited. See: www.bir.gov.ph 
There are some very specific features that a retail POS application must possess to qualify for being used by retailers in The Philippines. 
When you create a new tenant, on the Tenant Registration Page there is a specific section that prompts you to select the Country and the Trading Currency. You need to select the Philippines as your country and Philippine Peso as your currency.

The BIR (Bureau of Internal Revenue) features are country specific and are applicable only in the Philippines. This means that these country specific features are activated only when you select the Philippines as your country and Philippine Peso as your currency.

Sales Invoice and Transaction Receipt

A transaction receipt is printed at the end of every sale / sale refund transaction.
The PWD Citizen Discount and the Senior Citizen Discount is applied automatically when such a customer is selected on the POS terminal.
The screenshot below depicts a Senior Citizen (SC) Discount applied on the Web Register using the Senior Citizen Discount Promotion.


A sale transaction receipt is printed at the end of every sale / sale refund transaction. The screenshot below depicts a transaction receipt where a Senior Citizen Promotion Discount was applied.


For BIR accreditation every Receipt Format in the Philippines must include the following:

The Receipt Header Section

  1. Company Name and Address
  2. Company Tax Identification Number (VAT REG TIN)
  3. Permit to Use Number (PTU NO)
  4. Permit to Use Issued Date (Date Issued)
  5. POS Serial Number (POS S/N)
  6. Machine Identification Number for POS (MIN)
  7. Sales Invoice Number


The Receipt Customer Section

  1. Customer Name
  2. Customer Tax Identification Number (TIN)
  3. Customer Address
  4. Customer Style – Senior Citizen / PWD etc.
  5. Signature


The Tax Summary Section

  1. Zero rated sales – Sales value of zero rated products
  2. Exempt – Sales value of Exempt VAT sales
  3. Vatable Sales – Net value of sales with value
  4. Vat amount – Value of VAT charged on sales


In the Tax Summary section, each value is printed 0 if no sales are recorded in that category.
  1. Item Quantity 
  2. Cashier Name
  3. Company details of accreditation (in this case Clasen)
  4. VAT Registration Number (VAT REG TIN)
  5. Company Address
  6. Accreditation Number
  7. Date Accreditation issued
  8. Valid Until


When the retailer is not VAT registered the statement “THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX” is added to the footer
The screenshot below depicts a (consolidated) sales invoice / transaction receipt where a Senior Citizen Promotion Discount was applied. 


Conclusion

In this article we have explained how to manage and configure the BIR specific settings related to Receipt Format. You will be able to carry out your retail operations in the Philippines, only when you implement these settings in your POS solution after it is BIR accredited.

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