- BIR issued guidelines for VAT registration, filing, and payment for nonresident digital service providers
- The guidelines are part of the Philippine government’s digital transformation initiatives
- Nonresident digital service providers must register through the VAT on Digital Services Portal
- Registration updates can be done via the Online Registration and Update System
- VAT returns must be filed and paid by the 25th day after each taxable quarter
- Payments should be made through authorized channels in the portal
- Filing requires logging into the portal and using BIR Form 2550-DS
- Amendments for overpayment can be applied to future quarters
- Deadline for second quarter filing extended to August 5, 2025
- BIR may verify compliance using third-party information
- Discrepancies must be corrected to avoid sanctions
- Data submitted is confidential and protected under the Data Privacy Act
Source: sunstar.com.ph
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.
