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BIR Printed Receipt/Invoice may be used while waiting for actual Official Receipts

In a welcome reform the Bureau of Internal Revenue (BIR) now allows new business registrants to immediately start their business operations by obtaining BIR Printed Receipt/Invoice (BPR/BPI) while they are waiting for their principal receipts to be printed or delivered.

Normally, the printing and delivery of a company's receipts or invoices takes about 7 to 14 working days. During that time, a company cannot conduct business because they cannot issue official receipts or invoices.

The BIR issued REVENUE MEMORANDUM CIRCULAR NO. 117-2019 dated November 6, 2019, allowing new business taxpayers to immediately start their business operations while waiting for the printing/delivery of their receipts/invoices. Under this RMC:

New business registrants may secure Bureau of Internal Revenue Printed Receipt/Invoice (BPR/BPI) from the New Business Registrant Center (NBRC) while they are waiting for their principal receipts to be printed/delivered.

RMC No. 117-2019 states:

New business registrants are allowed to buy BPR/BPI instead of securing an Authority to Print (ATP) principal receipts/invoices. They are allowed to use said BPR/BPI during the first year of operation or until its full consumption, whichever comes first.
Businesses that opted to buy BPR/BPI instead of secure an ATP at the time of registration are required to secure an ATP principal receipts/invoices beginning on their second year of operation or before their remaining BPR/BPI are fully consumed, whichever comes later.
For taxpayers whose business transactions will require the use of not more than 1 booklet of 50 sets in 1 taxable period (not less than 12 months), they shall be allowed to buy BPR/BPI even beyond 1-year period from the date of registration.
If the new business registrant will use supplementary receipts/invoices, then an ATP for supplementary receipts/invoices are required. They cannot use BPR/BPI in lieu of supplementary receipts/invoices.