BIR rules for POS systems in the Philippines: the plain-English guide (2026)

If a POS issues your sales invoices, the BIR requires two things: the software or machine must be accredited with the BIR, and your business must hold a Permit to Use (PTU) for each machine at each location before it issues a single invoice. Since the Ease of Paying Taxes (EOPT) Act, the invoice is the primary proof of sale for both goods and services, and your daily totals (Z-readings) must be complete and tamper-proof.

That's the core. Below is what each part means, what changed in 2024–2026, the penalties, and the questions to ask any POS vendor before you buy.

What the BIR requires from a POS

• Accredited software or machine. Under RMO No. 24-2023, cash register machines, POS systems and other sales machines or software that issue invoices are accredited through the BIR's Enhanced eAccReg system. Accreditation is applied for by the developer, dealer or supplier.
• A Permit to Use (PTU) for your business. The taxpayer using the machine registers it and gets a PTU, which ties that machine to your TIN and branch. A tax-mapping team checks the machine on your counter against this record.
• Invoices with the required details. Your registered name, TIN, branch, machine identification, a serial invoice number, the date, and the VAT breakdown where applicable.
• Sequential, tamper-evident numbering. Invoice numbers run in order, and voids, refunds and discounts leave a trail instead of disappearing.
• Daily Z-readings and sales journals. End-of-day totals, including the accumulated grand total, that match what your books and returns report.
• Record retention. Sales records, journals and backups kept and producible for audit for the period the Tax Code requires. Your accountant can confirm the current period for your setup.

What changed for 2024–2026

Invoices replaced official receipts as proof of sale

The EOPT Act (RA 11976), implemented by RR No. 7-2024, made the invoice the primary evidence of sale for both goods and services, and the basis for output VAT and the buyer's input VAT. Official receipts became supplementary documents. RR No. 11-2024 adjusted the transition: leftover official receipts can be used as supplementary documents if stamped that they're not valid for claiming input tax. If your POS still prints "Official Receipt" as the main document, ask your provider about reconfiguring it; relabeling to "Invoice" was treated as a minor enhancement that doesn't need a new PTU.

Supplier accreditations were renewed, but your PTU didn't expire

RMC No. 72-2025 required developers and suppliers whose accreditation certificates ran to July 31, 2025 and beyond to apply for new accreditation under RMO No. 24-2023. For users, the important line is that a Permit to Use does not expire just because the supplier's certificate did. What can put a PTU at risk is an unauthorized major change to the system, which RR No. 6-2022 lists as a ground for revocation.

E-invoicing is coming, in phases

RR No. 11-2025 requires certain taxpayers to issue electronic invoices and report sales electronically to the BIR. RR No. 26-2025 moved the first group's deadline to December 31, 2026. That group covers taxpayers in e-commerce, those under the Large Taxpayers Service and businesses using computerized accounting systems; micro taxpayers are excluded. For POS users, the regulations say mandatory e-invoicing applies once the BIR has its system ready and issues separate implementing rules, so there's no fixed POS deadline yet. Ask your RDO whether the current rules cover your business, especially if you also sell online.

The penalties that make this worth doing properly

• Failing to issue a proper invoice, or issuing one that doesn't reflect the true amount, can carry a fine of ₱1,000 to ₱50,000 and imprisonment of two to four years under the Tax Code.
• Using an unregistered machine or software can lead to the machine being sealed or confiscated, and repeated violations can escalate to temporary closure.
• Unauthorized major changes to a registered system can get its Permit to Use revoked.
• The reputational cost is real too: "Ask for a receipt" campaigns mean customers notice.

How to get a Permit to Use, step by step

1. 1Register your business with the BIR first (through your RDO or ORUS) so you have a Certificate of Registration for the branch.
2. 2Choose a POS whose software is accredited for your use, and get the supporting documents the supplier provides for the PTU application.
3. 3Apply for the PTU for each machine through the BIR's eAccReg facility or as your RDO directs, using the machine's details and serial number.
4. 4Configure invoices with your registered details and set the starting invoice number as approved.
5. 5Display what the BIR requires at the counter, keep Z-readings daily, and file returns from the same sales data.

Processing times and exact documents vary by RDO. Ask your RDO for its current checklist before you apply, and ask your vendor what they hand over to support the application.

What this means when choosing a POS

• Ask the vendor, in writing, for the current accreditation status of the exact software version you'll use, and what they provide for your PTU application. A serious vendor answers this in one email.
• Check that invoices carry all required fields under RR No. 7-2024, and that numbering can't be reset from a settings menu.
• Make sure Z-readings, sales journals and VAT summaries export cleanly. Your bookkeeper needs them monthly, not just at audit time.
• Prefer systems that keep every void, refund and discount in an audit trail.
• Ask how updates are handled: a major change by the vendor can affect your PTU, so you want to know before it happens.
• Ask about e-invoicing plans, so you're not switching systems again when POS users are phased in.

Where Wemu fits

Wemu runs the till on the tablets and phones you already have, with inventory, recipes that deduct stock, low-stock alerts, rosters and timesheets, a kitchen display, reports and Wemu AI in the same account.

On BIR specifically, we hold ourselves to the advice above: ask us for current registration and accreditation details for your setup before you go live, the same way you'd ask any vendor. If your business needs a Permit to Use for its POS, confirm with your RDO and with us what applies before you issue invoices. See how Wemu fits retail shops and cafés and restaurants.

Keep reading

• The best POS systems in the Philippines, compared
• How to file BIR 2550M: the monthly VAT guide
• How to balance a cash register at the end of the day

Frequently asked questions