- Non-resident digital service providers are awaiting official registration guidelines from the Bureau of Internal Revenue in the Philippines.
- The registration process should be conducted through the VAT on Digital Services portal, which is not yet established.
- Recent tax legislation was issued on April 26 and May 9, 2025, affecting cross-border digital service suppliers.
- Non-resident digital service providers must register for VAT in the Philippines by June 1, 2025.
- Starting June 2, 2025, they must charge VAT on digital services supplied to Philippine customers.
- If the VDS portal is unavailable, registration should be done via the Online Registration and Update System.
- Providers must act quickly to register and comply with VAT requirements to avoid penalties.
- Non-resident providers must register for VAT, charge 12 percent VAT on B2C supplies, and submit quarterly VAT returns.
- Registration and reporting should be done via the VDS portal or ORUS until the VDS portal is operational.
Source: 1stopvat.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
