- The Philippines BIR issued guidelines for nonresident digital service providers to file and pay VAT.
- A new form, BIR Form No. 2550-DS, was introduced for this purpose.
- The guidelines are part of RMC No. 52-2025, aligned with Republic Act No. 12023 and RR No. 3-2025.
- Nonresident digital service providers must file this return if they supply digital services in the Philippines.
- Digital services include automated services delivered online, such as search engines and online marketplaces.
- Providers with no physical presence in the Philippines are considered nonresident.
- The return must be filed electronically through the VDS Portal within 25 days after each taxable quarter ends.
- Previous guidance was provided in RMC No. 47-2025 regarding VAT on cross-border digital services.
Source: regfollower.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.
