Is There a Fee for Requesting a Duplicate Receipt? (Philippine context)

TL;DR

Private businesses (stores, clinics, freelancers, etc.): There’s no government-mandated fee to give you a replacement/duplicate copy of a receipt. A business may charge a reasonable admin/retrieval/printing fee, but if it does, it must issue an Official Receipt (OR) for that fee and treat it as taxable income.
Government agencies (LTO, PSA, BIR, LGUs, etc.): Many have published certification/reissuance fees and documentary requirements (e.g., valid ID, Affidavit of Loss). Amounts vary by agency.
Tax substantiation: A duplicate/certified copy often works for proof of payment, but the BIR typically requires the original OR/Sales Invoice to claim input VAT. Duplicates may not always be accepted for VAT claims unless the receipt is an authorized electronic receipt.
Data privacy & fraud control: Expect ID checks and sometimes an Affidavit of Loss before a copy is released.

What counts as a “duplicate receipt”?

In practice, people ask for:

A reprint from a POS/e-receipt system (often labeled “REPRINT” or “COPY”).
A certified true copy (photocopy/scan of the seller’s retained duplicate with a certification note and signature).
A replacement proof (e.g., a certification letter referencing the original OR number/date/amount).

Important: The seller must not issue a fresh “original” OR for the same transaction. Any follow-up document should clearly be marked “COPY/REPRINT/CTC – Not a new sale.”

Legal backdrop (plain-English)

Issuing receipts is mandatory. Philippine tax rules require businesses to issue invoices/receipts for sales of goods/services and to keep their own copies for audit.
Record retention. Taxpayers are generally expected to preserve books and supporting documents (including their retained receipt copies) for up to 10 years. If your purchase is within that window, the seller ought to have something they can copy or certify.
Personal data. Re-releasing a receipt can expose buyer details. The Data Privacy Act pushes businesses to verify identity/authority before handing out any copy.

Can a business charge a fee for a duplicate?

Private sector

No fixed government tariff. There’s no rule that says “₱X per duplicate.”
Allowed if reasonable. Businesses may charge a nominal, reasonable fee for retrieval, certification, and printing (optional, not mandatory).
Taxable fee. If a fee is charged, the business should issue an OR for that fee and subject it to VAT or percentage tax as applicable.

Best practice for businesses

Keep the fee modest and disclosed (e.g., posted policy or stated on request forms).
Always mark the copy “COPY/REPRINT/CTC” and reference the original OR number/date/amount.
Log releases to deter fraud (especially for high-value transactions).

Government agencies

Agencies typically follow a schedule of fees for certified copies or reissuance and will require an ID and often an Affidavit of Loss.
Fees and forms vary by agency (e.g., licensing offices, treasurers, registries). Expect the replacement to be a “certified true copy” of the official record rather than a new original.

What a duplicate can—and cannot—do

Warranties/returns/customer service: Businesses commonly accept a certified copy or POS reprint with an ID match.
Tax deductibility (income tax): A duplicate can help show expense reality, but auditors prefer originals. Keep secondary evidence (e.g., bank slips, contracts, emails).
Input VAT claims: The BIR typically requires the seller-issued original VAT invoice/OR bearing all required details. Duplicates/reprints/photocopies may be insufficient for input VAT unless the receipt is an authorized e-receipt that the seller can re-furnish electronically (and, if applicable, can be validated in the seller’s e-invoicing/receipting environment).

Typical requirements before a copy is released

Valid government ID (to confirm you’re the payor or an authorized representative).
Authorization letter if someone else is claiming on your behalf.
Affidavit of Loss (commonly requested for high-value items or government receipts).
Transaction details: date, amount, branch, last 4 digits of card, reference numbers—anything that helps locate the record.

Electronic/POS and e-receipts

POS reprints: Many systems can reprint the slip and label it “REPRINT”; good for admin purposes, not a new sale.
E-receipts/e-invoices: If the seller issues electronic receipts, they should be able to resend the PDF/XML or provide a view link. Charging a fee to resend a digital copy is typically unnecessary (and customer-unfriendly).
Retention still applies: Sellers must keep electronic records available within the retention period.

If you’re the buyer: how to request a duplicate (quick guide)

Contact the merchant/agency and state you need a duplicate/certified true copy of your receipt.
Provide identifiers (date, amount, branch, last 4 digits of card, reference no.).
Bring ID (and Affidavit of Loss if asked).
If a fee is quoted and you agree, ask for an OR for that fee.
For tax use, confirm whether the copy will be accepted for your specific purpose (e.g., company reimbursement vs. input VAT claim).

Tip: For corporate reimbursements, pair the duplicate with supporting proof (bank/GCash statement, booking invoice, email confirmation).

If you’re the business: a simple, defensible policy

Scope: “We provide certified copies/reprints of receipts within the statutory retention period.”
Identity check: “Release only to the named buyer or authorized representative with ID.”
Form: “Copies are marked COPY/REPRINT/CTC and reference the original OR number, date, and amount.”
Fees (optional): “₱___ administrative fee per request to cover retrieval/certification/printing; OR will be issued for the fee.”
Turnaround: “Ready within ___ business days.”
Tax note: “No new sale; this is a document service. Fee (if any) is taxable and receipted.”

Frequently asked questions

1) Can a merchant refuse to give me any copy? They must originally issue a receipt at the time of sale. For later duplicates, they may set reasonable conditions (ID, details, affidavit) to prevent fraud. Refusal is more defensible if the transaction is outside the retention period or cannot be located after diligent search.

2) Is an Affidavit of Loss legally required? Not always. It’s a common risk-control step—especially for large amounts or government receipts.

3) Can they charge me a lot? There’s no fixed cap, but charges should be reasonable. Excessive fees can invite consumer complaints. If a fee is collected, they should issue an OR for it.

4) Will a duplicate let me claim input VAT? Usually not. The BIR typically wants the original VAT invoice/OR (or an authorized e-receipt). A duplicate may support expense recognition but may fail for input VAT without more.

5) How long do I have to ask? As long as the seller still has records—commonly up to 10 years under tax record-keeping rules.

Simple templates

A. Buyer request (email/letter)

Subject: Request for Duplicate/Certified Copy of Receipt

Dear [Merchant/Agency], I am requesting a duplicate/certified true copy of my receipt for a transaction on [date] amounting to [₱ amount] at [branch/channel]. Reference details (if any): [last 4 of card / order no. / OR no.]. I am attaching a copy of my valid ID [and an Affidavit of Loss, if required]. Please let me know if there is any administrative fee; I’m willing to settle and will require an OR for the fee. Thank you, [Name / contact details]

B. Business certification note (to stamp on the copy)

CERTIFIED TRUE COPY of seller’s retained duplicate of OR No. [____] dated [____] for ₱[____] issued to [Buyer]. Issued as a copy/reprint only; not a new sale and not valid as an original VAT invoice/OR. Certified by: [Name, Position, Signature, Date]

Bottom line

No universal fee applies in the Philippines for duplicate receipts.
Private businesses may charge a reasonable fee (and must receipt it), while government offices often have standard certification fees.
Duplicates help for proof of payment, but not always for input VAT—keep your originals when you can, and favor e-receipts for easier re-furnishing.

This overview is for general information only and not legal advice. For edge cases (e.g., high-value VAT claims, regulated sectors, or agency-specific rules), consult your accountant or counsel.