BIR sets the timetable for VAT on digital services: register within 60 days, VAT after 120 (RR No. 3-2025)
This page records one dated change. For the rules in Philippines as they stand today, see the Philippines guide →
- Jurisdiction
- Philippines
- Tax
- VAT
- Change type
- Digital services
- Status
- In force
- Impact
- FYI
- Announced
- 16 January 2025
- Effective
- 1 February 2025
- Authority
- Bureau of Internal Revenue (BIR), Philippines
- Verified
- Fetched from official source · medium confidence
Non-resident digital service providers selling into the Philippines, resident digital service providers, and online marketplaces that carry non-resident sellers' sales to Philippine consumers.
No action — compliance deadlines passed (registration by April 2025, VAT from June 2025); monitoring only.
BIR Revenue Regulations No. 03-2025, dated 16 January 2025 and effective 1 February 2025, implements RA 12023 (VAT on Digital Services). NRDSPs must register with the BIR by 2 April 2025 (60 days after RR effectivity) and are immediately subject to 12% VAT from 1 June 2025 (120 days after effectivity). Resident online marketplaces collect VAT on B2C sales and remit within 10 days after month-end. NRDSPs file and pay through the simplified pay-only regime within 25 days after each taxable quarter.
What changed in detail
Revenue Regulations No. 3-2025 implement Republic Act No. 12023, the VAT on Digital Services Act. Secretary of Finance Ralph G. Recto signed them on 16 January 2025.
- Rate (Sec. 4): 12% VAT on digital services consumed in the Philippines.
- Registration and start (Sec. 14): non-resident DSPs register, or update their registration, through the VAT on Digital Services (VDS) Portal within 60 days of the regulations’ effectivity. They become subject to VAT 120 days after effectivity.
- Online marketplaces (Sec. 6(A)): resident marketplaces collect the VAT on non-resident sellers’ B2C sales and remit it within 10 days after the end of each month.
- Non-resident B2C sellers (Sec. 6(B)(2)): they file and pay within 25 days after the end of each taxable quarter.
- Effectivity (Sec. 17): the regulations take effect 15 days after publication in the Official Gazette or on the BIR website, whichever is earlier.
The publication date is not printed in the regulations. The reported effectivity is 1 February 2025, which puts the registration deadline at 2 April 2025 and the start of VAT at 1 June 2025.
What it means
These deadlines are spent. Non-resident providers have been liable to Philippine VAT on B2C digital services since mid-2025, so a provider that starts selling now registers and is liable straight away.
The regulations are still the operative rules. In June 2026, RMC No. 59-2026 added that non-resident providers must register and file even where their supplies are VAT-exempt. It also put the reverse charge on the Philippine user in cross-border cost-sharing arrangements. The three dates above rest on a reported publication date, so any dispute over the timing turns on that date.
Proof
All nonresident DSPs required to register under Section 5 of these Regulations shall register or update with the BIR within sixty (60) days from the effectivity of these Regulations through the VDS Portal and shall immediately be subject to VAT after 120 days from the effectivity of these Regulations.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Revenue Regulations No. 003-2025, Bureau of Internal Revenue, signed 16 January 2025, Sec. 14 (p. 10) · bir-cdn.bir.gov.ph