A POS is BIR-accredited when its supplier holds a Certificate of Accreditation, with an Accreditation Number, for that exact machine and software version, issued through the BIR's eAccReg system under RMO 24-2023. You can check it yourself: the receipt footer must print the supplier's accreditation number and its validity dates.
"BIR-accredited" is one of the most common phrases in POS advertising in the Philippines, and one of the least checked. This guide shows you what the phrase should mean, how to confirm it in four steps before you sign anything, and which claims the BIR now says no vendor can make.
What "BIR-accredited" means for a POS
Accreditation of sales machines and software is governed by Revenue Memorandum Order (RMO) No. 24-2023, issued 26 June 2023. It applies to cash register machines, POS systems (bundled hardware and software, or software alone) and similar machines that issue invoices.
Two points in the order matter most when you are buying.
Accreditation belongs to a specific product version. The order says:
"Once accredited, the Certificate of Accreditation shall reflect an Accreditation Number (AN) for a particular machine brand/model/system/software version."
A certificate for one model or software version does not cover another. Major enhancements to an accredited system require re-accreditation.
Accreditation itself is free.
"Application for Accreditation of 'Sales Machines/Software' is for 'FREE'. No charge/fee shall be imposed by any Region/LT Office/RDO."
A vendor may charge for its own work in preparing your paperwork. That is a service fee, not a BIR fee, and you are entitled to ask which one you are being quoted.
Four things that all get called "accredited"
Much of the confusion comes from four different things sharing one word.
| What people call it | What it actually is | Who holds it | Status in October 2026 |
|---|---|---|---|
| POS accreditation | Certificate of Accreditation for a machine/software version (RMO 24-2023) | The POS supplier | Exists; free; has an expiry ("valid until") date |
| Permit to Use (PTU) | Registration of each machine your business operates | Your business, per machine | Still required for POS (see below) |
| "Accredited e-invoicing provider" | Does not exist | No one | The BIR says it has accredited no e-invoicing provider (advisory, 14 Sep 2026) |
| Mall accreditation | A mall's own POS requirements for tenants (sales reporting, integration) | Set by each mall | A mall requirement, not a BIR accreditation |
Keep these apart when you read a brochure. A vendor can truthfully hold the first while you still need the second, and nobody can claim the third.
How to check a POS in four steps
Step 1: Ask for the Certificate of Accreditation
Ask the vendor for a copy of its Certificate of Accreditation and note four things on it:
- the Accreditation Number
- the brand, model and software version it covers
- the date issued
- the valid until date
A vendor that holds a certificate can show it. "We are BIR-compliant" or "BIR-ready" is not the same statement.
Step 2: Match the certificate to what you are buying
Compare the brand, model and software version on the certificate with the quotation. If you are buying a newer version, a different terminal or a kiosk, ask whether the certificate covers it. RMO 24-2023 ties each Accreditation Number to a particular version, and major enhancements need re-accreditation.
Check the valid-until date against your planned go-live date.
Step 3: Read the footer of a sample receipt
This is the check most buyers skip, and the most reliable one. RMO 24-2023 requires every receipt or invoice the system prints to carry the supplier's details:
"Name, Address and TIN with 5-digit Branch Code of the accredited supplier of sales machines; Accreditation number and the date of accreditation (date issued and valid until) of the accredited supplier; and PTU Number and the Date Issued or Authority to Generate (ATG) Control Number (whichever is applicable)."
Ask for a sample printout from a machine already in use. The footer should show:
| Footer item | What to look for |
|---|---|
| Supplier name, address, TIN and 5-digit branch code | The vendor you are dealing with, or the developer it resells for |
| Accreditation number | The same number as on the certificate |
| Date issued and valid until | Dates that match the certificate, with "valid until" in the future |
| PTU number and date issued (or ATG control number) | The user's permit for that specific machine |
If the accreditation block is missing, or the numbers don't match the certificate, ask why before you go further.
Step 4: Confirm who handles your Permit to Use
Supplier accreditation does not register your machines. Each machine your business operates needs its own Permit to Use, and that number then prints on your receipts.
You may have read that the PTU was abolished. That applies to Computerized Accounting Systems under RMC 5-2021 (issued 8 January 2021), which does not cover POS. Our explainer on the PTU and the Acknowledgement Certificate walks through the difference.
Ask the vendor who files the PTU application, how long it usually takes, and whether your machines can operate before the permit is issued.
What an e-invoicing claim can and can't mean
On 14 September 2026 the BIR issued a public advisory on electronic invoicing service providers. It says the BIR:
"has not accredited, authorized, certified, recognized, or endorsed any entity as an official BIR ESP, partner, representative, or solution provider of electronic invoicing and sales reporting systems."
The advisory also bars any person or entity from representing on its website, social media or marketing materials that it is accredited by, or officially affiliated with, the BIR as an e-invoicing provider.
So a POS can be accredited as a sales machine under RMO 24-2023, but no vendor can currently claim BIR accreditation as an e-invoicing provider.
Two more e-invoicing points matter when you compare systems:
- A printed POS receipt is not automatically an e-invoice. Under RMC 98-2026 (22 September 2026), invoices from a POS system that are printed on paper are not electronic invoices unless the system can also send the invoice to the buyer electronically and report the sales data to the BIR.
- E-invoicing has its own permit. RMC 98-2026 creates a Permit to Issue (PTI) Electronic Invoice, separate from the Permit to Use. Our e-invoicing guide explains who must comply by 31 December 2026.
Red flags when a vendor says "BIR-accredited"
- An "accreditation fee". BIR accreditation is free under RMO 24-2023. Ask what the fee actually pays for.
- No accreditation block on the receipt, or a number that doesn't match the certificate.
- A certificate for a different model or software version from the one you are buying.
- A "valid until" date that has passed or falls soon after your go-live.
- "BIR-certified e-invoicing provider" or "BIR-accredited ESP". The BIR's 14 September 2026 advisory says no such accreditation exists.
- Vague wording such as "BIR-compliant" or "BIR-ready" with no certificate behind it.
Why this matters now
The BIR checks machines in the field. In a five-day CRM/POS post-evaluation reported in September 2026, it covered 7,685 establishments and 14,806 machines, flagged 842 establishments and sealed 385 machines (Manila Times, 14 Sep 2026). A sealed machine stops your sales, so it is worth spending ten minutes on these checks before you buy.
Frequently asked questions
Is BIR accreditation of a POS free? Yes. RMO 24-2023 states that applications for accreditation of sales machines and software are free and that no BIR office may charge a fee. Vendors may charge for their own service in preparing an application.
Does a POS accreditation expire? Yes. The Certificate of Accreditation carries a "valid until" date, which RMO 24-2023 requires on every receipt. Major enhancements to the system require re-accreditation.
Do I still need a Permit to Use for my POS? Yes. RMC 5-2021 removed the PTU only for Computerized Accounting Systems and their components. Each POS machine your business operates still needs its own permit, and the PTU number prints on your receipts.
Can a POS vendor be BIR-accredited for e-invoicing? Not at the moment. The BIR's public advisory of 14 September 2026 says it has not accredited any e-invoicing service provider and prohibits anyone from claiming that it has.
Where can I see which POS systems are accredited? Accreditation is recorded in the BIR's eAccReg system, and each certificate covers a specific brand, model and software version. The simplest checks are the vendor's certificate and the footer of a sample receipt.
Sources
- RMO No. 24-2023, 26 June 2023: accreditation of CRM, POS and other sales machines/software
- RMC No. 5-2021, 8 January 2021: simplified registration for CAS, CBA and components
- RMC No. 98-2026, 22 September 2026: e-invoicing implementing rules
- BIR Public Advisory on e-invoicing service providers, 14 September 2026 (copy published by KPMG Philippines)
- Manila Times, 14 September 2026: CRM/POS post-evaluation figures
This article summarises RMO No. 24-2023 (26 June 2023), RMC No. 5-2021 (8 January 2021), RMC No. 98-2026 (22 September 2026) and the BIR Public Advisory of 14 September 2026. It is general information, not tax or legal advice. Confirm your own obligations with your accountant or Revenue District Office.
Alex de Leon is the President and Co-Founder of KwikPOS, a leading POS solutions provider in the Philippines specializing in one-time-payment systems for food and beverage, retail, and service businesses.
Last reviewed: 8 October 2026.
Related reading
- BIR POS accreditation, explained: the process, the 13 required features, and why it's free
- PTU vs Acknowledgement Certificate: which applies to your POS
- Official receipt to invoice: what POS users had to change
Buying a POS and want the BIR paperwork handled?
KwikPOS assists customers with the BIR Permit to Use for the machines it installs. Get a quote or request a demo.