BIR extends registration for non-resident digital service providers

MANILA -- The Bureau of Internal Revenue (BIR) is extending the deadline for the registration of non-resident digital service providers (NRDSPs) to July 1.

The BIR said the extension was a response to the unavailability of the VAT on Digital Services (VDS) Portal and the Online Registration and Update System (ORUS) are unavailable due to a system migration.

The implementation of the 12 percent value-added tax (VAT) on non-resident digital service providers, including streaming platforms, took effect on June 1.

BIR: VAT on non-resident digital services now in effect

In its a memorandum, the BIR noted that the extended registration deadline does not exempt the foreign digital service providers from paying their tax obligations.

It said existing businesses that are already registered with the BIR but have not yet updated their classification to reflect their status as "Non-Resident Digital Service Provider" should amend their registration information.

The BIR said those who have not included VAT in their registered tax type/form should adjust these accordingly.

The tax bureau asked businesses to closely monitor the BIR's announcements and comply with the registration requirements once the VDS Portal and ORUS become available.

The BIR expects to collect around P10.8 billion from this initiative in the second half of 2025.