What to Do If a Business Refuses to Issue an Official Receipt in the Philippines

Summary (for quick action):

Politely ask for the BIR-registered document that applies: Sales Invoice (for sales of goods; and—under recent reforms—also the primary document even for services) and/or Official Receipt (proof of payment, especially for services).

If they refuse, document everything (who/when/where/what/how much), keep any substitutes they gave (charge slip, delivery receipt, email, chat), and follow up in writing asking for a compliant, BIR-registered invoice/receipt.

If still refused, file a complaint with the BIR (via the business’s Revenue District Office or the BIR contact channels) and, where appropriate, raise a consumer complaint with DTI and/or your LGU’s Business Permits office.

Businesses and professionals are legally required to issue BIR-registered receipts/invoices; refusal can lead to fines, criminal liability, and even temporary closure.

1) Why this matters

A BIR-registered Sales Invoice (SI)/Official Receipt (OR) is your lawful proof of sale/payment.
For businesses, these documents substantiate expense deductions and VAT input tax (rules evolved under the Ease of Paying Taxes reforms—see Section 3).
For individuals, they support warranty, returns, insurance claims, and reimbursements.

2) Legal basis (plain-English)

The National Internal Revenue Code (NIRC) and BIR regulations require issuance of BIR-registered receipts/invoices for transactions.
Issuing unregistered papers (e.g., “pro-forma” or handwritten slips without BIR registration) or refusing to issue a proper SI/OR is an offense.
Printing/using receipts requires BIR approval (e.g., Authority to Print or Permit to Use POS/CAS), and documents must show required content (see checklist below).
The BIR can impose compromise penalties, criminal charges, and operate closure programs against non-compliant establishments.

Note: Philippine invoicing rules have been updated by recent reforms (commonly referred to as “Ease of Paying Taxes”). The core idea you can rely on: a BIR-registered Sales Invoice is the primary proof of sale, while an Official Receipt acknowledges payment (especially for services). Many establishments still issue both; what matters is that at least the required BIR-registered document is issued.

3) SI vs. OR today (what you should ask for)

Sales of goods: Ask for a Sales Invoice.
Sales of services: Ask for a Sales Invoice (primary document evidencing the sale). The Official Receipt is typically issued when payment is received as proof of payment.
Card/GCash/bank transfer: The charge slip or app screenshot is not a substitute; the seller must still issue a BIR-registered SI/OR.
Online sales: An electronic invoice/receipt may be valid if it contains all required elements and is issued through a BIR-registered system.

4) What a valid BIR-registered invoice/receipt looks like (checklist)

Check for most or all of the following on the document (printed, POS, or electronic):

Seller’s Registered Name, Business Address, and TIN
Serial number and date of the document
Clear description of the goods/services, quantity/units, and amounts
Breakdown of taxes (e.g., VAT amount or “VAT-exempt,” “VAT-zero-rated,” or “Non-VAT/Percentage Tax”)
BIR registration details such as Authority to Print (ATP) info or Permit to Use (for POS/CAS/e-Invoicing)
If you’re a business buyer and need it: your name and TIN indicated on the face of the document (often needed to support input VAT/withholding documentation)

Red flags: “Acknowledgment receipt” without BIR registration, plain delivery receipts, pro-forma invoices, card charge slips, or WhatsApp/FB screenshots alone are not compliant primary documents.

5) Typical refusals & how to respond

“System is down.”
- Response: Ask for their manual BIR-printed booklet (they’re expected to have contingency). Request that they reissue from POS later and send the electronic/printed copy.
“We’ll send later.”
- Response: Pay only if you must; otherwise ask them to issue now or at least provide the BIR-registered manual document and commit in writing when the final will follow. Keep proof.
“We don’t issue OR/SI for card/GCash.”
- Response: Method of payment doesn’t remove the obligation to issue a BIR-registered document.
“We’ll issue if you add 12%.”
- Response: Clarify whether the quoted price was VAT-inclusive or exclusive. Either way, the correct tax treatment must appear on a registered invoice/receipt.

6) Step-by-step if you’re refused

A. At the point of sale

Ask clearly: “Please issue your BIR-registered Sales Invoice (and Official Receipt once payment is posted).”
Photograph the storefront signage and record details: legal name on signage, location, date/time, the amount, items/services, mode of payment.
Keep substitutes (charge slip, delivery receipt, chat/email, bank proof) — these help later even if not primary.

B. Within 24–72 hours: follow up in writing

Send a short, polite note (email/message) like:

Subject: Request for BIR-Registered Sales Invoice / Official Receipt Hello [Business], On [date], I purchased [item/service] for ₱[amount] at [branch/online]. May I please have your BIR-registered Sales Invoice (and Official Receipt as proof of payment) for this transaction? Kindly include the complete details required by the BIR. If already issued, please share a copy or advise when I can pick it up. Thank you.

(If you’re a business buyer, add your legal name and TIN.)

C. If there’s still no compliance: file a complaint

Prepare:

Your narrative (who/what/when/where/how much)
Evidence: photos, screenshots, substitutes, chat/email, bank slip, delivery receipt, any reference numbers
Business identifiers: trade name on signage, address, branch, any TIN printed anywhere (on packaging/POS), and the date/time you asked for the SI/OR

Where to go:

BIR: File with the Revenue District Office (RDO) that covers the establishment’s location or via the BIR’s central contact/complaint channels.
DTI (consumer protection): Useful where there are pricing, deceptive sales, or refusal-to-honor obligations alongside the OR issue (especially for goods).
LGU Business Permits & Licensing Office: Some LGUs act on local permit violations or visible non-compliance (e.g., “no registered receipt” signage issues).
Platforms (for marketplace/app rides/food delivery): Report the merchant in-app—platforms often require sellers to comply with tax documentation rules.

Tip: If you are a company buyer, loop in your accountant or tax counsel; they can align the complaint with substantiation needs (input VAT, withholding taxes, expense deductibility).

7) Consequences for the business

While exact penalties depend on the facts and current BIR issuances, refusal/failure to issue a BIR-registered invoice/receipt can trigger:

Administrative penalties and compromise fines
Criminal liability under the NIRC (fines and possible imprisonment)
Temporary closure or suspension under BIR enforcement programs (e.g., for failure to register/issue invoices/receipts)
Cancellation of permits/registrations or audit findings that can be costly

8) Special situations

Professionals (doctors, lawyers, consultants, freelancers): They must register with the BIR and issue BIR-registered documents. For retainers or partial payments, issuance rules still apply (invoice for the sale; OR upon payment).
E-receipts/e-invoicing: Allowed when issued via BIR-registered systems. You may receive a PDF/QR-coded document or a portal link; save the file and ensure the required fields appear.
Government reimbursements and company liquidations: Agencies and employers typically require BIR-registered documents. If the merchant refuses, note that you attempted to secure a compliant document; submit your evidence and escalate to the BIR.
“Friends and family” pricing / “no receipt for discount” offers: Decline. You could jeopardize warranties, insurance, or—if you’re a business—your tax substantiation.

9) Frequently asked questions

Is a delivery receipt (DR) enough? No. A DR just proves delivery. You still need a BIR-registered Sales Invoice (and an Official Receipt as proof of payment, where applicable).

Is a credit-card charge slip or GCash screen enough? No. They’re proof of payment method, not a BIR-registered SI/OR.

Can I demand an OR if I already have a Sales Invoice? For services, you may still want an OR as proof of payment, but the invoice is the primary document evidencing the sale. Many businesses issue both.

What if they sent a “pro-forma invoice” or acknowledgment? Those are not primary BIR documents unless they bear BIR registration details and required contents. Ask for the BIR-registered invoice/receipt.

Can I still claim VAT/expense without a BIR-registered document? Generally no (or it becomes risky). Coordinate with your accountant; the lack of a proper invoice/receipt can lead to disallowance.

10) Practical checklists

When paying:

Ask for the BIR-registered Sales Invoice (and OR on payment).
If told “system down,” ask for their manual BIR-printed forms.
Take note of the business name, address, date/time, and staff you spoke with.

When following up:

Send a short written request.
Keep all screenshots and delivery notes.
Set a reasonable deadline (e.g., 3–5 business days).

When complaining:

Compile narrative + evidence.
Identify the RDO for the business location if you can.
File with BIR; consider DTI/LGU where consumer issues overlap.

11) Final notes & disclaimer

This article gives general information based on Philippine rules and common BIR practice. Specific penalties, thresholds, and formats evolve with new laws and BIR issuances (including recent Ease of Paying Taxes reforms).
For high-stakes transactions (large amounts, cross-border, or special industries), consult a Philippine tax lawyer or CPA for tailored advice.

Appendix: Copy-paste templates

A. Follow-up request (consumer)

Hello [Store/Clinic/Provider], I paid ₱[amount] on [date] for [item/service]. Kindly issue your BIR-registered Sales Invoice (and Official Receipt as proof of payment). Please include the standard details (seller name, address, TIN, serial no., description, date, amounts, and tax). Thank you.

B. Follow-up request (business buyer)

Hello [Supplier], regarding our purchase on [date] amounting to ₱[amount] for [goods/services], please issue your BIR-registered Sales Invoice indicating our details: Legal name: [Buyer] TIN: [TIN] Address: [Address] Kindly also provide the Official Receipt upon payment. Thanks.

C. Complaint outline (for BIR/DTI/LGU filing)

Complainant: [Name, contact]
Respondent business: [Trade name/legal name], [Address/branch], [any TIN if known]
Transaction: [Date/time], [amount], [goods/services], [mode of payment]
Summary: [Refused to issue BIR-registered invoice/receipt despite repeated requests]
Evidence: [Photos/screenshots/charge slip/DR/chats/emails/bank proof]
Relief sought: [Issuance of proper BIR-registered document; enforcement of penalties as applicable]

Bottom line: You are entitled to a BIR-registered invoice/receipt. If a business won’t issue one, document, follow up, and escalate—the law is on your side.