New tax obligations for foreign providers of digital services have been in force in the Philippines since 2 June 2025. This is based on Revenue Regulation No. 14-2025 published by the Bureau of Internal Revenue (BIR) on 2 April.
Non-resident companies that provide digital services to customers in the Philippines must now register with the BIR – either via the VDS portal or the Online Registration and Update System (ORUS). The deadline for registration was 1 June 2025.
The regulation aims to create standardised VAT obligations for international digital platforms that are active on the Philippine market.
During a transitional phase, the BIR may grant extensions if companies still need to clarify their tax situation. In principle, however, digital services from abroad have been subject to Philippine VAT since 2 June 2025.
Affected companies are advised to review their own registration and reporting obligations.
Source: GTAI (in German)
