Why verification matters

Verifying a supplier’s or counterparty’s BIR registration protects you from: (a) disallowed expense deductions and input VAT because invoices/receipts are invalid; (b) withholding tax exposure for using the wrong rate or failing to withhold; and (c) dealing with unregistered or fly-by-night entities. This guide explains what “BIR-registered” means, what documents to ask for, how to scrutinize invoices/receipts, how VAT status affects your obligations, and how to document your due diligence.

What “BIR-registered” means

A business (sole proprietor, partnership, corporation, cooperative, NGO/PEZA entity, etc.) is “BIR-registered” if it has:

A Taxpayer Identification Number (TIN);
A registered tax type profile (e.g., VAT or Non-VAT/Percentage tax, Income Tax, Withholding Taxes);
A Certificate of Registration (BIR Form 2303) issued by the Revenue District Office (RDO) where the taxpayer is registered;
Registered books of accounts (manual/loose-leaf/CAS/CBA/CBA-HQ); and
Authority to Print (ATP) for manual invoices/receipts or a Permit to Use (PTU) for POS/CRM or computerized accounting/billing systems; many taxpayers now issue system-generated e-invoices/e-receipts under PTU and applicable e-invoicing rules.

A local business permit or SEC/DTI registration is not a substitute for BIR registration; they complement each other.

The gold standard package to request from a counterparty

Ask for legible copies (PDF preferred):

BIR Certificate of Registration (Form 2303).
- Check legal name, business name/trade style, registered address, TIN, RDO, tax types (VAT vs Non-VAT/Percentage), and registered activities (e.g., seller of goods/services).
- Confirm that the address on 2303 matches the address printed on receipts/invoices.
Proof of invoicing facility (any one, depending on how they bill):
- Authority to Print (ATP) and a sample blank or issued Sales Invoice (SI)/Official Receipt (OR) showing the printer’s details and serial range; or
- Permit to Use (PTU) for POS/CRM/CAS/CBA and a sample system-generated invoice/receipt reflecting the PTU details; or
- Enrollment in a BIR-recognized e-invoicing/e-receipting platform (supply a sample e-invoice/e-receipt with required identifiers/QR, if applicable).
Any one recent tax filing or payment proof tied to their TIN**:** (e.g., stamped/efile acknowledgment for VAT/Percentage tax/withholding), if they are amenable. This is optional but strengthens your file.
If they are VAT-registered: a sample VAT Sales Invoice/Official Receipt that clearly shows VAT breakdown and VAT registration details.
If you will withhold: their registration showing applicable withholding tax types (so you can set the correct EWT/FWT profile) and provide your details so they can issue BIR Form 2307 back to you.

For privacy reasons, there is no public, searchable TIN database. The most practical verification is document-based, with internal cross-checks on what you actually receive (invoices/receipts).

How to examine a Sales Invoice (SI) or Official Receipt (OR)

Use this 12-point test; if any critical element is missing, treat it as a red flag.

Document type & label — “VAT SALES INVOICE” for sale of goods; “VAT OFFICIAL RECEIPT” for services (or “NON-VAT” equivalents).
Seller identity — Registered name (and trade name, if any) exactly as on 2303.
TIN & VAT status — Seller’s TIN with the words “VAT Registered” (if VAT) or “Non-VAT/Subject to Percentage Tax” as applicable.
Business address — Must match 2303 (or show the registered branch).
Serial number — Consecutive, printed serial (e.g., SI No. 123456); for manual, within the ATP range; for system-generated, traceable to the PTU.
Printer/system identification —
- Manual: name, TIN, and address of the BIR-accredited printer, ATP number/date/valid serial range;
- System-generated: PTU number/date, machine ID or system name, store/terminal IDs (and QR if applicable).
Date of transaction — Actual date of sale/service and issuance date.
Buyer details — Your Business/Name and Address; for larger purchases, include your TIN so your input VAT/expense is defensible.
Description — Clear description of goods/services, quantity, unit price, gross amount.
VAT/Percentage disclosure —
- If VAT-registered seller: show VATable sales, VAT-exempt/zero-rated (if any), 12% VAT (or current statutory rate), and total; annotate zero-rating basis if used.
- If Non-VAT seller: state “NON-VAT” or “EXEMPT from VAT” and show percentage tax does not appear on customer receipts.
Totals & arithmetic — Verify computation; rounding errors are warning signs.
Signature/issuer identity — Printed name/signature or system issuer data.

Red flags: No ATP/PTU details; mismatched seller name/TIN vs 2303; hand-written receipts from generic pads; altered serials; invoices labeled “Pro forma”/“Acknowledgment Receipt” instead of SI/OR; VAT shown by a non-VAT seller; missing VAT breakdown for a VAT seller.

VAT status drives your obligations

If seller is VAT-registered: you may claim input VAT (subject to general substantiation and ordinary course restrictions) only with a valid VAT SI/OR bearing your details and proper VAT breakdown.
If seller is Non-VAT/Percentage: there is no input VAT to claim; your expense is still deductible if the OR/SI is valid, but do not post input VAT.
Zero-rated exports/PEZA transactions: require specific annotations and documentary support (e.g., proof of shipment/registration), otherwise your input VAT may be at risk.

Withholding tax alignment (buyers)

**Determine if the payment is subject to Expanded Withholding Tax (EWT) or Final Withholding (e.g., rentals, professional fees, services).
Apply the correct rate (based on nature of income and current rules; consider special reduced rates only when documentary conditions are met).
Withhold, file, and pay on time; issue BIR Form 2307 to the payee.
Reconcile names/TINs on your 2307 with the SI/OR and 2303 of the seller.

Using the wrong rate or failing to withhold exposes you to tax, surcharge, and interest; the payee can also be denied credit if your 2307 is defective.

Branches, head office, and changes

Branches issue their own registered SI/OR or system-generated receipts reflecting branch address/branch code.
If a taxpayer moves or changes name/structure, they must update registration (same or new RDO) and update books, ATP/PTU, and invoices. Ask for the updated 2303 when you notice any change in name/address.
Mergers/conversions (e.g., sole prop → corporation) require new registration; old invoices cannot be used by the new entity.

Documentation you should keep (buyer’s file)

Copy of 2303 (seller).
Copy of ATP/PTU and sample SI/OR (or one issued to you).
Your purchase order/contract, delivery receipts/job orders, proof of payment.
Your filed withholding returns and 2307 issued (if applicable).
Internal vendor masterfile notes (VAT status, RDO, contact person).

Keep for at least 10 years (conservative retention) or as your record policy dictates.

Practical verification workflow (procurement/AP)

Pre-onboarding: require 2303, ATP/PTU, and a sample invoice/receipt.
System set-up: encode seller’s TIN, VAT status, withholding rate.
At billing: reject documents that are not SI/OR or lack ATP/PTU data; require correction/reissuance.
Quarterly review: sample-check invoices vs ATP/PTU and 2303; re-obtain documents on material changes (name, address, VAT status).
Year-end tie-out: reconcile 2307s issued to payees with your GL; ensure input VAT claims tie to valid VAT SI/OR.

Special cases

Government suppliers: expect 5% final withholding VAT and other government-specific withholding rules; ensure the supplier’s billing reflects the net-of-final-VAT presentation where applicable.
Online platforms and e-receipts: ensure the system’s PTU (or e-invoicing accreditation) appears on each receipt; capture the QR code/unique invoice ID in your records.
Cross-border sellers: if the seller has no BIR registration and the service is imported, you may have reverse-charge VAT/withholding obligations—coordinate with your tax adviser.
Individuals/freelancers: verify that the name on 2303 matches the payee; professional receipts must still meet OR requirements.

Consequences of non-compliance

Disallowed input VAT and expense deductions if invoices/receipts are invalid or not under an authorized ATP/PTU.
Withholding tax assessments for failure to withhold or for using the wrong rate.
Penalties (surcharge, interest, compromises) and possible criminal liability for willfully issuing/accepting fake or unregistered receipts.
Contractual exposure (audit rights, claw-backs, indemnities) in B2B settings.

Model request email to a new vendor

Subject: BIR Registration & Invoicing Documents for Vendor Onboarding Dear [Vendor], To complete onboarding, kindly email PDF copies of:

BIR Certificate of Registration (Form 2303);

ATP and sample Sales Invoice/Official Receipt (or PTU and a sample system-generated invoice/receipt); and

Your VAT status and withholding tax profile (nature of income we will pay for). Please ensure the same documents appear on the actual SI/OR you issue to us (correct name, TIN, address, serials, VAT breakdown). Thank you.

Quick checklist (for each billing)

SI/OR is proper type (goods = SI; services = OR).
Seller name/TIN/address match 2303.
ATP/PTU (or e-invoicing identifiers) printed on the document.
Serial number within authorized range (manual) or traceable to PTU (system).
Buyer details (your name/TIN/address) shown where required.
VAT presentation correct for seller’s status.
Math checks out; totals tie to PO/contract.
Withholding applied and 2307 to be issued.
Filed/archived in voucher packet with proof of payment.

Key takeaways

There is no public TIN lookup; verification is document-driven.
Always obtain and file the seller’s BIR Form 2303 plus ATP/PTU and a sample SI/OR.
Validate each invoice/receipt for mandatory content and authorization markers; wrong or missing details jeopardize deductions and input VAT.
Align withholding and VAT treatment with the seller’s registered status.
Keep a repeatable, documented verification workflow—your best defense in audits.

This article provides general information on Philippine tax practice. For complex cases (e.g., zero-rating, cross-border services, government procurement, e-invoicing mandates), consult a Philippine tax professional for tailored advice.