Philippine invoices must show creditable withholding tax as a separate item (BIR RR No. 006-2026)

What changed in detail

BIR Revenue Regulations No. 006-2026 amends section 6(B) of Revenue Regulations No. 07-2024, which lists the information every invoice issued under section 237 of the Tax Code must contain. It adds a new item 22: the amount of creditable withholding tax, if applicable, must be shown as a separate item.

Under the transitory provisions, unused or unissued invoices that exist on the effectivity date may be used until they run out, provided the phrase “Less: Withholding Tax” is stamped conspicuously on the face of each invoice. Newly printed invoices must carry the same phrase before use.

The regulations take effect 15 days after publication in the Official Gazette or on the BIR website, whichever comes first. The copy on the BIR website bears the BIR date 25 August 2026, the Secretary of Finance’s approval date 17 September 2026 and a BIR Records Management Division receipt stamp of 1 October 2026.

What it means

This is a template change, and it reaches every system that prints an invoice: ERP, point-of-sale and e-invoicing output. The withholding amount becomes its own line rather than something the buyer works out.

The quick fix for existing invoice stock is a stamp, not a reprint. Next print runs must carry the phrase. Because the start date depends on a publication date the document does not state, plan on the earliest likely date and do not wait for a fixed one.