{"id":7416,"date":"2025-06-16T10:58:32","date_gmt":"2025-06-16T08:58:32","guid":{"rendered":"https:\/\/nicola-bernard.de\/?p=7416"},"modified":"2025-06-16T10:58:32","modified_gmt":"2025-06-16T08:58:32","slug":"philippines-new-vat-obligation-for-foreign-digital-providers","status":"publish","type":"post","link":"https:\/\/nicola-bernard.de\/en\/philippines-new-vat-obligation-for-foreign-digital-providers\/","title":{"rendered":"Philippines: New VAT obligation for foreign digital providers"},"content":{"rendered":"<p>New tax obligations for <strong>foreign providers of digital services<\/strong> have been in force in the Philippines since <strong>2 June 2025<\/strong>. This is based on <strong>Revenue Regulation No. 14-2025<\/strong> published by the <strong>Bureau of Internal Revenue (BIR)<\/strong> on 2 April.<\/p>\n<p>Non-resident companies that provide digital services to customers in the Philippines must now register with the BIR &#8211; either via the <strong>VDS portal<\/strong> or the <a href=\"https:\/\/www.bir.gov.ph\/eServices\" target=\"_blank\" rel=\"noopener\"><strong>Online Registration and Update System<\/strong><\/a> <strong>(ORUS)<\/strong>. The deadline for registration was <strong>1 June 2025<\/strong>.<\/p>\n<p>The regulation aims to create <strong>standardised VAT obligations for international digital platforms<\/strong> that are active on the Philippine market.<\/p>\n<p>During a transitional phase, the BIR may grant extensions if companies still need to clarify their tax situation. <strong>In principle, however, digital services from abroad have been subject to Philippine VAT since 2 June 2025<\/strong>.<\/p>\n<p>Affected companies are advised to review their own registration and reporting obligations.<\/p>\n<p>&nbsp;<\/p>\n<p>Source: <a href=\"https:\/\/www.gtai.de\/de\/trade\/philippinen\/recht\/philippinen-neue-steuerpflichten-fuer-digitale-dienstleistungen-1898572\" target=\"_blank\" rel=\"noopener\">GTAI<\/a> (in German)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>New tax obligations for foreign providers of digital services have [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":7414,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-7416","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemein-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Philippines: New VAT obligation for foreign digital providers - Nicola Bernard<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nicola-bernard.de\/en\/philippines-new-vat-obligation-for-foreign-digital-providers\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Philippines: New VAT obligation for foreign digital providers - Nicola Bernard\" \/>\n<meta property=\"og:description\" content=\"New tax obligations for foreign providers of digital services have [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/nicola-bernard.de\/en\/philippines-new-vat-obligation-for-foreign-digital-providers\/\" \/>\n<meta property=\"og:site_name\" content=\"Nicola Bernard\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-16T08:58:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2025\/06\/Cover_fuer_Website-16-1024x576.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"576\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"nicola.bernard\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"nicola.bernard\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/nicola-bernard.de\/en\/philippines-new-vat-obligation-for-foreign-digital-providers\/\",\"url\":\"https:\/\/nicola-bernard.de\/en\/philippines-new-vat-obligation-for-foreign-digital-providers\/\",\"name\":\"Philippines: New VAT obligation for foreign digital providers - Nicola Bernard\",\"isPartOf\":{\"@id\":\"https:\/\/nicola-bernard.de\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/nicola-bernard.de\/en\/philippines-new-vat-obligation-for-foreign-digital-providers\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/nicola-bernard.de\/en\/philippines-new-vat-obligation-for-foreign-digital-providers\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2025\/06\/Cover_fuer_Website-16.png\",\"datePublished\":\"2025-06-16T08:58:32+00:00\",\"author\":{\"@id\":\"https:\/\/nicola-bernard.de\/en\/#\/schema\/person\/7a09693188c7e9880d798b5b412350a4\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/nicola-bernard.de\/en\/philippines-new-vat-obligation-for-foreign-digital-providers\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/nicola-bernard.de\/en\/philippines-new-vat-obligation-for-foreign-digital-providers\/#primaryimage\",\"url\":\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2025\/06\/Cover_fuer_Website-16.png\",\"contentUrl\":\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2025\/06\/Cover_fuer_Website-16.png\",\"width\":1920,\"height\":1080},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/nicola-bernard.de\/en\/#website\",\"url\":\"https:\/\/nicola-bernard.de\/en\/\",\"name\":\"Nicola Bernard\",\"description\":\"Serviceb\u00fcro f. 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