Philippines BIR Registration 2026: The Complete Guide for Freelancers and Online Sellers
BIR registration is mandatory for all income-earning individuals and businesses in the Philippines — including Shopee sellers, Lazada sellers, virtual assistants, graphic designers, and food business owners. There is no income floor. If you earn money from business activity in the Philippines, you need a BIR Certificate of Registration.
BIR RMC 60-2020 Active Enforcement
DTI → BIR → Mayor’s Permit
One TIN For Life
8% Flat Tax Option Available
The Order Matters: DTI or SEC Before BIR
Before you can register with BIR, you need to register your business name or entity. Most freelancers and online sellers operate as sole proprietors and register with the Department of Trade and Industry (DTI).
Registration
For
Portal
Fee
DTI Business Name
Sole proprietors
business.gov.ph (eBRS)
PHP 200 – PHP 2,000 (scope-dependent)
SEC Corporation
Corporations and OPCs
SEC CRS portal
Varies by authorised capital
⚠️ Do not skip DTI/SEC and go straight to BIR. The BIR ORUS system requires your DTI or SEC Certificate as a prerequisite document. You cannot complete BIR registration without it.
One TIN For Life — What You Must Know First
The TIN (Tax Identification Number) is your permanent tax identifier in the Philippines. It is assigned once and stays with you for life. Applying for a second TIN is a punishable offence under the NIRC.
If you have ever been employed in the Philippines, you already have a TIN from your employer. When you register as self-employed, you use the same TIN and update your existing registration via the ORUS portal — you do not apply for a new one.
💡 Only if you have never been employed and have no TIN at all do you apply for a new one. This is done as part of the ORUS registration process.
BIR ORUS Registration: Step by Step
1
Create your ORUS account
Go to orus.bir.gov.ph and register with your email address. Verify your email, then log in and select ‘Register as New Taxpayer’ or ‘Update Existing Registration’ depending on your situation.
2
Complete the registration form
Fill in your personal information, business details, primary business address, and your Revenue District Office (RDO). Your RDO must match your registered business address. If you are updating an existing TIN, enter your existing TIN and select the appropriate update type.
3
Upload your documents
Required uploads: valid government-issued ID, DTI Certificate of Business Name Registration (for sole proprietors), proof of business address (lease contract or barangay certificate), and Mayor’s Permit application receipt.
4
Pay the annual BIR registration fee
The annual fee is PHP 500, payable via GCash, eFPS, or accredited banks. This fee is paid every year by 31 January. Keep your payment receipt.
5
Receive your Certificate of Registration (COR)
Your BIR COR (Form 2303) specifies your registered tax types and the forms you must file. This document must be displayed at your place of business.
6
Register your Books of Accounts
You must maintain official Books of Accounts registered with BIR. For most sole proprietors, a manual journal and ledger (PHP 100–150 each from bookshops) is sufficient. Register them at your RDO.
7
Apply for Authority to Print (ATP)
Before you can legally issue Official Receipts or Sales Invoices, apply for an ATP at your RDO. The ATP authorises a BIR-accredited printer to produce your official receipts. Using handwritten or unaccredited receipts — even with a valid COR — is a BIR violation.
VAT vs Non-VAT vs 8% Flat Tax: Which Applies to You?
Regime
Threshold
Tax Rate
Filing
Non-VAT (Percentage Tax)
Gross receipts < PHP 3M
3% of gross receipts
Quarterly (Form 2551Q)
VAT
Gross receipts ≥ PHP 3M (mandatory)
12% VAT on sales
Monthly + Quarterly
8% Flat Tax (TRAIN Law)
Gross receipts < PHP 8M (election)
8% of gross income
Quarterly (replaces graduated + percentage tax)
💡 The 8% election must be made in your first quarterly income tax return for the year. If you miss that window, you are on graduated rates for the whole year. You cannot elect 8% if you are VAT-registered.
Annual Filing Calendar for Freelancers and Sole Proprietors
Filing
BIR Form
Deadline
Annual Income Tax Return
1701A / 1701
April 15
Q1 Quarterly ITR
1701Q
May 15
Q2 Quarterly ITR
1701Q
August 15
Q3 Quarterly ITR
1701Q
November 15
Quarterly Percentage Tax
2551Q
25th after quarter end
Annual BIR Registration Fee
0605
January 31
⚠️ Missing deadlines attracts a 25% surcharge plus 12% annual interest. Penalty accumulates from the due date — not from when you discover the error.
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28+ pages covering DTI vs SEC, full BIR ORUS walkthrough, VAT/Non-VAT/8% decision, complete filing calendar, and 30+ Q&As for Filipino freelancers, online sellers, and entrepreneurs.
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Common Questions
Do I need to register with BIR even if I earn below PHP 250,000?
BIR registration is required for all income-earning individuals and businesses in the Philippines regardless of income level. There is no income floor for registration. The PHP 250,000 tax-exempt threshold is an income tax calculation benefit, not an exemption from the requirement to register.
I already have a TIN from my old job. Do I apply for a new one for my freelance business?
No — applying for a second TIN is illegal under the NIRC. You use your existing TIN and update your BIR registration via the ORUS portal to add the self-employed or business registration. Your income tax forms change from BIR Form 1700 to 1701A or 1701, but the TIN stays the same.
What is the 8% flat tax option and who qualifies?
Under the TRAIN Law, self-employed individuals and professionals with gross sales not exceeding PHP 8 million may elect to pay income tax at a flat 8% rate on gross income, in lieu of graduated income tax rates and percentage tax. The election must be made in your first quarterly income tax return for the year.
I sell on Shopee. Do I really need to register?
Yes. BIR Revenue Memorandum Circular 60-2020 specifically requires all online sellers — including Shopee, Lazada, TikTok Shop, and Facebook Marketplace sellers — to be registered with BIR. Platforms are cooperating with BIR enforcement and submitting seller income data.
What is the Authority to Print (ATP) and why do I need it?
The ATP is a BIR authorisation that allows you to have Official Receipts or Sales Invoices printed by a BIR-accredited printer. You cannot legally issue receipts without it — even if you have a valid Certificate of Registration. Apply for your ATP at your RDO after receiving your COR.
What is the difference between DTI and SEC registration?
DTI is for sole proprietors — individual business owners operating under a business name. SEC is for corporations and One Person Corporations (OPCs). Most freelancers and online sellers register with DTI first. You cannot register with BIR until you have your DTI or SEC certificate.
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