Documents Required for VAT Registration in the Philippines

This article outlines the documents and information you will need to complete a Philippines VAT registration through Kintsugi, covering both the Standard VAT Registration (for resident businesses) and the NRDSP simplified registration via the VDS Portal (for non-resident digital service providers).

For Non-Resident Digital Service Providers (NRDSP) — VDS Portal Registration

Non-resident businesses register through the BIR's dedicated VAT on Digital Services (VDS) Portal. The process is simplified compared to the standard domestic registration, but you will need the following:

Business Information Required

• Legal business name — your company's full registered name in your home country

• Business address — your registered address outside the Philippines

• Country of incorporation — the country where your business is legally registered

• Contact email address — used for BIR correspondence and portal access credentials (email/ID/PIN)

• Nature of digital services provided — a description of the digital services you supply to Philippine customers (e.g., SaaS, cloud services, online platform)

• Estimated or actual annual gross sales to Philippine customers — in Philippine Pesos (PHP)

Registration Credentials

Upon successful registration through the VDS Portal, you will receive:

• A BIR-issued Taxpayer Identification Number (TIN) in the format ddd-ddd-ddd-000

• Login credentials for the VDS Portal (email, ID, and PIN) for ongoing filing and payment

Supporting Documents Commonly Required

• Certificate of incorporation or equivalent — proof that your business is legally registered in your home country (e.g., certificate of good standing, articles of incorporation, or business registration certificate)

• Proof of business activity — documentation showing the nature of your digital services (e.g., a company profile, website printout, or service description)

• Authorized signatory details — name, title, and contact information for the individual authorized to sign on behalf of your company for BIR purposes

For Resident Businesses — Standard VAT Registration

Resident businesses register directly with the BIR through the standard business registration process. Documents typically required include:

• BIR Form 1901 or 1903 — Application for Registration (for individuals or corporations, respectively)

• Proof of business registration — SEC Certificate of Incorporation (for corporations), DTI Certificate (for sole proprietors), or CDA Certificate (for cooperatives)

• Articles of Incorporation and By-Laws — for corporations and partnerships

• Mayor's Permit or Business Permit — from the local government unit (LGU) where your business operates

• Proof of address — lease contract, title deed, or utility bill for the business address

• Valid government-issued ID — for the authorized representative or owner

• BIR Certificate of Registration (COR) — this is issued by the BIR after processing and is required before you can officially issue VAT receipts or invoices

Local Representative (Optional for NRDSPs)

Non-resident businesses are not required to appoint a local representative to register with the BIR. However, you may optionally appoint a resident third-party service provider — such as a law firm, accounting firm, or consultancy — to:

• Receive BIR notices on your behalf

• Assist with record-keeping

• File tax returns and handle other reporting obligations

If you choose to appoint a representative, a Special Power of Attorney (SPA) or similar authorization document is typically required.

Important Notes

• All NRDSPs — including businesses with purely B2B transactions — are required to register. The BIR collects reporting data on all digital services supplied in the Philippines, regardless of whether reverse charge applies.

• Once registered, you must maintain records sufficient to support your VAT returns. The BIR requires adequate documentation for all transactions reported.

• VAT payments must be made via local bank transfer. International bank accounts are not accepted for Philippine VAT remittances.

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