REVENUE MEMORANDUM CIRCULAR NO. 64-2015 issued on October 2, 2015 reiterates the information that must be shown on receipts/invoices/other commercial invoices generated from Cash Register Machine (CRM)/Point-of-Sale (POS) machines/software.
     The following information of purchaser, customer or client must be indicated on the Value-Added Tax (VAT) receipts/invoices, in case the sales amount is One Thousand Pesos (P1,000.00) or more and the sale is made to a VAT-registered person:

1. 1. 1. 1. Name of purchaser, customer or client
         2. Address
         3. Taxpayer Identification Number
         4. Business style, if any

     The said information must also be reflected on the receipts/invoices generated from CRM/POS Machines. Otherwise, if the CRM/POS machine is not capable of showing the said information, a manually pre-printed receipts/invoices with approved Authority to Print (ATP) must be issued to the purchaser, customer or client based on the existing provisions of the BIR.
     Furthermore, any purchase of goods/services with receipts/invoices generated from CRM/POS machines/software are mandated to show the said requisites for the valid claim of input tax credit by VAT-registered taxpayer.
         Failure to comply with the said requirements shall be subject to corresponding penalties pursuant to Revenue Memorandum Order No. 7-2015 and other existing revenue issuances.