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The Philippines’ BIR issued guidance requiring nonresident digital service providers (NRDSPs) to register for VAT by June 1, 2025, through the new VDS Portal or interim ORUS system.
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VAT rules apply to teleconsultation platforms, covering online appointments and virtual consultations that provide real-time medical services, such as diagnosis, treatment, and support via video or audio calls.
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NRDSPs selling via e-marketplaces are not subject to VAT if payments go directly to their accounts; marketplace operators are not liable if they don’t control payment flows.
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For B2B services, Philippine customers must withhold and remit the 12% VAT; NRDSPs must still register and file returns, even if serving exclusively business clients.
Source: regfollower.com
