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[PH] Register Your Qashier POS with BIR as a Special Purpose Machine (SPM)

Here is your step-by-step guide to the Special Purpose Machine registration with the Bureau of Internal Revenue.

Register your Qashier POS with the Bureau of Internal Revenue (BIR) as a Special Purpose Machine (SPM) if you use it for internal purposes only and issue manual invoices to customers.

Applies to: Philippines only · Qashier POS.

SPM or full POS accreditation? A Special Purpose Machine, as defined by the BIR, is a system used only for internal purposes that does not produce official receipts or invoices. If you want your Qashier POS to print BIR-registered invoices, follow [PH] How to Register Your Qashier POS with BIR (Permit to Use / PTU) instead.

Before you start

  • Have your BIR Certificate of Registration (COR) 2303 ready. The details you enter at BIR must match it exactly.

  • Note the serial number of each POS. On Qashier POS, tap the menu icon (☰) on the main page, then Support. The Serial Number is shown in the window.

  • Ask Qashier support about any fees and current processing times before you start.

Step 1: Request your SPM documents from Qashier

  1. Email [email protected] and ask to register your POS as an SPM.

  2. Qashier sends a waiver for your authorised representative to sign, through an e-signature link sent to your email. Sign the waiver first. The other documents are sent only after it is signed.

  3. You then receive:

    • BIR 1907: print 2 copies, complete the form and sign.

    • Sworn Statement: print 3 copies and notarise.

Step 2: Enrol in eAccReg

If you already have an eAccReg account, skip to Step 3.

  1. Go to BIR eAccReg and click Enroll User.

  2. Fill out the enrolment form. Make sure the details match your BIR COR 2303 exactly.

  3. BIR emails you once your enrolment is successful.

Step 3: Visit your RDO

  1. Go to your BIR Revenue District Office (RDO) promptly after enrolling. Ask your RDO or Qashier support about the deadline.

  2. Bring:

    • BIR 2303 Certificate of Registration

    • BIR 1907 (from Step 1)

    • Sworn Statement from the device supplier (from Step 1)

    • BIR's email about your eAccReg enrolment (if you enrolled in Step 2)

  3. Tell the RDO that you have enrolled in eAccReg. Many RDOs have an "eServices" counter. If your documents are complete, the RDO activates your eAccReg login.

  4. BIR emails you once your account is activated.

Step 4: Register the POS as an SPM in eAccReg

  1. Log in to eAccReg with the username and password you created.

  2. In the menu, click Registration for Permit to Use, then Registration for Permit to Use, then Encode Application.

  3. Under Type of Permit, select Special Purpose Machine.

  4. Fill in the form. The details must match your BIR COR 2303, otherwise you get an error:

    • Taxpayer Classification, TIN, Branch Code and Business Name

    • Machine Type: choose "Other Special Purpose Machine"

    • Status: choose "NEW"

    • Serial No., Brand, Model and Roving: use the details in your BIR 1907

  5. Click Add Machine.

  6. On Step 2: Confirm Data, review the details and click Submit.

  7. On Step 3. Export Application, click Export to PDF, then save and print the generated PDF.

  8. BIR also emails you about your application.

Screenshots, in order: choosing the permit type, confirming the data, exporting the application, and a sample BIR email.

Step 5: Get your Permit to Use

  1. Wait for BIR's decision. BIR emails you when your application is approved. You can also check the status in eAccReg.

  2. Log in to eAccReg. In the table, find the SPM permit and click Generate Permit to Use.

  3. Print the generated Permit to Use.

Step 6: Display the Permit to Use

Attach the Permit to Use to the POS where it can be seen easily. Laminate the paper or sticker so it lasts.

Frequently asked questions

How long does SPM registration take?
It depends mostly on how quickly your RDO approves the registration. Ask Qashier support for current processing times.

What happens after my SPM registration is approved?
Print the Permit to Use and attach it to your POS. Receipts from an SPM-registered POS are marked "THIS IS NOT AN OFFICIAL RECEIPT", so you issue your own BIR-registered manual invoices to customers. Confirm the exact requirement with your RDO or accountant.

How do I find the serial number of my POS?
On Qashier POS, tap the menu icon (☰) on the main page, then Support. The Serial Number is shown in the window.

Do I need to go to my RDO?
Yes. You submit the documents listed in Step 3 at your RDO in person.

Could my SPM registration be rejected?
Yes, if your documents are incomplete or you did not submit the correct documents at your RDO.

Is there a fee to register the POS as an SPM?
Ask Qashier support before you start.

I already have an eAccReg account. What do I do?
You still need to request your SPM documents from Qashier (Step 1). Then skip Step 2 and continue from Step 3.

I get an error when I register the device in eAccReg.
Check that every detail matches your BIR COR 2303 and BIR 1907. If the error continues, email [email protected] with a screenshot of what you see.

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Last verified: 25 Sep 2026 · Markets: PH

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