Can You Use BIR-Registered Receipts or Invoices at a Different Business Location? RMO No. 9-2006 Explained

Using a BIR-registered receipt or invoice at a business location other than the one it’s registered to is its own violation under RMO No. 9-2006, listed separately in RMO No. 7-2015’s compromise schedule — but the schedule doesn’t print a specific peso figure for this particular line item, unlike most of the invoicing violations around it.

This post covers what the violation actually is and why it’s distinct from using an unregistered receipt outright, which does carry a clearly stated penalty — see BIR Compromise Penalty Table for Registration, Receipts, and Invoicing Violations.

What does RMO No. 7-2015’s schedule actually say? #

RMO No. 7-2015’s Annex C lists this violation with only a citation and a description — no peso figure appears in the compromise column for this specific row:

RMO 9-2006 — Use of receipts/invoices other than where it is registered.

Unlike the surrounding entries — printer’s quarterly report failure (₱5,000/₱10,000), unregistered receipts (₱20,000/₱50,000), printing without authority (₱25,000/₱50,000) — this line item is listed without a stated compromise amount in the published schedule. A business found with this specific finding should confirm the applicable figure with the examining revenue office rather than assume a number this article hasn’t been able to verify against the primary schedule.

Why does location matter for a registered receipt? #

Registration under NIRC Section 236 ties a business’s Certificate of Registration — and the receipts and invoices issued under it — to a specific registered place of business. This is the same logic behind the branch-registration compromise penalty covered in BIR Compromise Penalty Table for Registration, Receipts, and Invoicing Violations: a receipt registered to one branch is meant to document transactions happening at that branch specifically, so the BIR’s records can trace a given sale back to the establishment that actually made it.

How this mismatch happens in practice:

• A business opens a new branch and, before completing that branch’s own registration, issues receipts from stock registered to an existing location
• A mobile or pop-up operation uses a head-office-registered receipt booklet at a temporary or satellite location
• Receipt stock is shared between sister branches under the same TIN without each branch’s own registration being completed first

How does a business avoid this finding? #

Complete registration for each additional place of business or branch before issuing receipts there, rather than temporarily borrowing receipt stock registered to a different location. See How to Register a New Business with the BIR for the registration process itself, and BIR Form 1905: How to Update Your Registration Information or Transfer RDO for updating registration details as a business’s footprint changes.

Frequently asked questions #

Can a business use the same registered receipts at more than one location? #

No. A receipt or invoice is registered to a specific place of business — using it at a different location than the one it’s registered to is flagged as a distinct violation in RMO No. 7-2015’s compromise schedule, referencing RMO No. 9-2006, separate from using an entirely unregistered receipt.

How much is the compromise penalty for using receipts at the wrong location? #

RMO No. 7-2015’s Annex C lists “Use of receipts/invoices other than where it is registered” as a violation citing RMO No. 9-2006, but does not print a specific peso compromise figure for this line item in the published schedule — unlike most of the other invoicing violations around it.

Why would a receipt be registered to a specific location in the first place? #

Registration under NIRC Section 236 ties a business’s Certificate of Registration, and the receipts and invoices issued under it, to a specific registered place of business or branch — this lets the BIR trace a given receipt back to the exact establishment that issued it, which is part of why branch registration itself carries its own compromise penalty when it’s skipped entirely.

What should a business with multiple branches do instead? #

Each branch or additional place of business generally needs its own registration, and receipts or invoices used at that branch should be registered to it specifically — a business expanding to a new location should register the branch and its invoicing before issuing receipts there, rather than temporarily using stock registered to an existing location.

Is this the same as using an unregistered receipt? #

No. An unregistered receipt was never validly authorized at all, and carries a clearly stated ₱20,000 (first offense) to ₱50,000 (second offense) compromise under RMO No. 7-2015. Using a validly registered receipt at a location other than the one it’s registered to is a narrower, location-specific mismatch that the schedule flags separately without stating its own peso figure.

Summary #

RMO No. 9-2006 treats a registered receipt used at the wrong location as its own violation, distinct from an unregistered receipt entirely — but RMO No. 7-2015’s compromise schedule lists it without a stated peso amount, unlike the clearly priced items around it. The reliable fix is registering every branch and additional place of business properly before issuing receipts there, closing the gap this violation is meant to catch before it becomes a tax-mapping finding at all.