The BIR issued a circular on June 2, 2026, tightening VAT enforcement for overseas digital service providers in the Philippines. The circular mandates that providers collect 12% VAT on payments received before the regime’s June 2025 effective date, and requires non‑resident providers to register and file returns even for VAT‑exempt B2C supplies. It also clarifies VAT treatment for platform operators and digital advertising services.
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BusinessWorld · 2 days ago
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BusinessWorld Online · 6 days ago
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Manila Times · 15 days ago
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Deloitte · 15 days ago
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ManilaTimes · 15 days ago
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Key Takeaways
They must collect 12% VAT on those payments.
The Circular was issued on June 2, 2026.
Primary source
Read the full article at 1stopVATThis summary was published on VATfaqs.com on 14 June 2026. It relates to VAT developments in Philippines. The original source is 1stopVAT.
