- The VAT on Digital Services portal is now accessible for non-resident digital service providers
- The portal is designed for simplified registration, filing, and payment of VAT
- New guidelines and circulars have been published by the Bureau of Internal Revenue
- The deadline for VAT registration was June 1, 2025
- Non-resident digital service providers should have registered and filed returns by August 5, 2025
- Republic Act No. 12023 mandates VAT collection on digital services for customers in the Philippines
- The policy applies to digital services used in the Philippines without a physical presence
- A broad range of digital services are covered, including search engines, e-commerce, cloud services, and social media
- Non-registered providers must first obtain a TIN through the Online Registration and Update System
- VAT returns should be submitted quarterly and paid by the 25th of the following month
- The deadline for the second quarter of 2025 was extended to August 5
- The Bureau of Internal Revenue may conduct audits using data from payment service providers to verify discrepancies
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.
