Can I still use manual receipts printed with a 'Valid Until' date on them?

It depends on when that printed date falls. Under RMC No. 123-2022, receipts and invoices whose printed five-year validity period expires on or after July 16, 2022 may still be issued until the stock is fully used up, and the printed validity phrase is simply disregarded. Receipts or invoices whose five-year validity already expired on or before July 15, 2022 are no longer valid and cannot be issued.

Do I need to reprint my receipts or apply for a new ATP because of RR No. 6-2022?

No. RR No. 6-2022 removed a deadline, it did not impose a new printing requirement. If your existing manual stock still has usable pages, you keep using it. You only need a new Authority to Print under BIR Form 1906 for the ordinary reasons an ATP is already required — running out of booklets, opening a new branch, changing your registered business name, or switching your registered address.

Do CRM, POS, or CAS users need to do anything under RR No. 6-2022?

Yes, but this was a one-time step. RMC No. 123-2022 directed taxpayers with a registered PTU for a CRM, POS machine, or Computerized Accounting System to reconfigure their systems to drop the five-year-validity and 'Valid Until' phrases from receipt and invoice printouts, on or before December 31, 2022. That reconfiguration did not need to be reported to the RDO.

Why did the receipt and invoice validity period exist in the first place?

Before RR No. 6-2022, BIR Form 1906 Authority to Print approvals and the resulting Permit to Use carried a five-year validity period under RR No. 10-2015, as amended by RR No. 16-2018, and RMC No. 107-2019. Taxpayers had to reprint receipts or reapply for a PTU once that period lapsed, even if unused booklets remained — a cost taxpayers had raised as an unnecessary burden under the Ease of Doing Business law.

BIR Receipts and Invoices No Longer Expire After 5 Years: What RR No. 6-2022 Changed

Q: Do BIR receipts and invoices still expire after 5 years?

No. Revenue Regulations No. 6-2022 removed the five-year validity period that used to apply to the Permit to Use (PTU) and to manual and system-generated receipts and invoices. A Permit to Use issued today remains valid unless the BIR revokes it — there is no automatic expiry date to track.

BIR receipts and invoices no longer carry a five-year expiry date — Revenue Regulations (RR) No. 6-2022 removed the five-year validity period that used to apply to the Permit to Use (PTU) and to manual and system-generated receipts and invoices, effective July 16, 2022. A PTU issued today stays valid unless the BIR revokes it. If you are still holding onto old stock printed with a “Valid Until” date, or you registered a business recently and heard secondhand that receipts “expire every five years,” this explains exactly what changed, what to do with what you already have printed, and what still requires a new Authority to Print.

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Why did BIR receipts and invoices used to “expire” after five years? #

Before mid-2022, every Permit to Use (PTU) and every printed receipt or invoice carried a mandatory five-year validity period, and taxpayers had to reprint or reapply once it lapsed — even with unused booklets still sitting in a drawer. That rule traced to RR No. 10-2015, as amended by RR No. 16-2018, and RMC No. 107-2019, which required the printed line “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE ATP” or a “Valid Until” date at the bottom of every manual and system-generated receipt or invoice.

Taxpayers pushed back on this for years, arguing it forced them to discard usable, already-paid-for stock and repeat an Authority to Print application for no compliance benefit — a cost the Ease of Doing Business and Efficient Government Service Delivery Act (RA No. 11032) was specifically meant to cut. The BIR agreed, and RR No. 6-2022 answered that clamor directly.

What did RR No. 6-2022 actually change? #

RR No. 6-2022, published July 1, 2022 and effective July 16, 2022, eliminated the five-year validity period on the PTU and on receipts and invoices outright — a PTU issued from that date forward stays valid indefinitely unless the BIR itself revokes it. The regulation’s operative line is unambiguous about what it does and does not leave standing:

“The five-year validity period of the PTU and/or system-generated receipts/invoices based on the abovementioned revenue issuances is hereby removed, hence all PTUs to be issued shall be valid unless revoked by the Bureau of Internal Revenue (BIR).” — Revenue Regulations No. 6-2022

Going forward, the phrases “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE PERMIT TO USE” and “Valid Until” are omitted entirely from the bottom portion of newly printed or newly generated receipts and invoices — there is nothing left to print, because there is no longer a date for it to reference.

What happens to receipts printed before the rule changed? #

Whether your pre-2022 stock is still usable comes down to a single cutoff date, July 16, 2022, when RR No. 6-2022 took effect, and RMC No. 123-2022 splits every taxpayer into one of two groups depending on when their old, printed five-year validity period was due to lapse relative to that date. Get the group right and the rest is mechanical.

Printed five-year expiry date	Status under RMC No. 123-2022
On or after July 16, 2022	Still valid — issue until the stock is fully used up; disregard the printed “Valid Until” phrase
On or before July 15, 2022	No longer valid — the receipts or invoices can no longer be issued

Worked example: A sari-sari trading business had manual receipts printed in 2019 under an ATP, with a five-year validity period running to 2024 — well after the July 16, 2022 cutoff. Under RMC No. 123-2022, that stock remains valid to issue today, in 2026, for as long as booklets remain, and the printed “valid until 2024” line on each page is simply disregarded. Compare that to a different set of receipts whose printed five-year window had already run out by mid-2022 — those could no longer be issued from the moment RR No. 6-2022 took effect, regardless of how many blank pages were left.

Does this affect businesses using a CRM, POS machine, or CAS? #

Yes, but only as a one-time system reconfiguration that came with its own deadline, not an ongoing obligation — RMC No. 123-2022 directed taxpayers with a registered PTU covering a Cash Register Machine (CRM), Point-of-Sale (POS) machine, or Computerized Accounting System (CAS) to strip the five-year-validity and “Valid Until” language from their printouts by December 31, 2022. That reconfiguration did not have to be reported back to the taxpayer’s RDO — it was a system-side fix, not a new registration event. If your CRM/POS or CAS setup still prints an old validity line today, that is worth flagging to your provider even though the compliance deadline has long passed, since the phrase is no longer accurate and RR No. 6-2022 superseded it. For the separate question of whether your CRM or POS machine even still needs its own PTU at all, see Do You Still Need a BIR Permit to Use (PTU) for Your POS or CRM Machine?

Does removing the validity period mean you never need a new ATP? #

No — RR No. 6-2022 removed a deadline, not the Authority to Print process itself, so BIR Form 1906 and the resulting ATP remain the standard route whenever your current booklets run out, you register a new branch, you change your registered business name, or you transfer to a different RDO. What it removed is narrower but real: you no longer reapply purely because five years passed since your last ATP, and a bookkeeper reconciling old stock no longer has to treat a printed “Valid Until 20XX” line as gospel. For the mechanics of applying for or renewing an ATP itself, see BIR Form 1906: How to Apply for Authority to Print (ATP) Receipts and Invoices; for how the EOPT Act separately renamed the underlying document from “Official Receipt” to “Invoice,” see Invoice vs. Official Receipt: What Changed Under the EOPT Act.

Summary #

RR No. 6-2022 removed the five-year validity period that used to apply to the Permit to Use and to manual and system-generated receipts and invoices, effective July 16, 2022 — a PTU now stays valid unless the BIR revokes it, and there is no more built-in expiry to plan around. RMC No. 123-2022 drew the practical line for stock printed under the old rule: receipts and invoices whose five-year window would have lapsed on or after July 16, 2022 remain usable until exhausted, while stock that had already expired by July 15, 2022 cannot be issued at all. None of this touches when a new Authority to Print is required for other reasons, and it does not change the separate rules on what information a receipt or invoice must show — only the clock that used to force taxpayers to reprint every five years, which no longer exists.