Quick answer

Yes. A person or entity regularly selling goods or services online in the Philippines must register the business with the Bureau of Internal Revenue (BIR), generally on or before starting business, regardless of whether sales are made through an e-commerce marketplace, social media, messaging app, livestream, personal website, or another digital channel.

There is no general exemption from BIR registration merely because the shop is small, part-time, home-based, or earning below ₱500,000 or ₱3 million. Those amounts concern particular withholding-tax or VAT rules—not whether a business must register.

An isolated sale of personal, pre-owned property may not by itself amount to engaging in business. But repeated selling, sourcing inventory, advertising, accepting regular orders, or operating for profit ordinarily indicates a business. Borderline cases depend on the actual transactions, not the seller’s description of the activity.

For most individual online sellers, the core requirements are:

BIR Form No. 1901, if applying manually;
a government-issued ID and proof of address when necessary;
a DTI certificate, if using a registered business name;
registration of every online store name and the proper online-selling activity code;
either BIR Printed Invoices or an Authority to Print invoices;
₱30 loose documentary stamp tax for the Certificate of Registration;
registered books of accounts; and
a BIR Registration Seal Badge visibly posted on each online shop or business page.

The old ₱500 annual BIR registration fee was abolished effective January 22, 2024.

Who must register

BIR Revenue Regulations No. 15-2024 covers natural and juridical persons engaged in online trade or business, including:

sellers of physical or digital goods;
merchants operating through e-commerce marketplaces;
social-media and livestream sellers;
online service providers and freelancers;
businesses selling through their own websites or apps;
digital-content creators earning from advertisements, subscriptions, commissions, sponsorships, or similar arrangements;
online tutors and other providers of professional or educational services;
property, accommodation, transport, delivery, repair, and on-demand service providers; and
operators of digital platforms and e-marketplaces.

The rule applies whether the online operation is described as formal or informal. It also applies to an existing physical business that opens an online store.

A person who already has a TIN as an employee must update that registration to include the business or self-employed activity. A taxpayer should not obtain a second TIN; the TIN is intended to be unique.

Registration thresholds: what ₱500,000 and ₱3 million actually mean

Two commonly mentioned figures cause confusion.

The ₱500,000 marketplace-remittance threshold

This concerns creditable withholding tax on certain remittances by e-marketplace operators and digital financial service providers. It is not an exemption from BIR registration.

Under Revenue Regulations No. 16-2023, the withholding tax is 1% of one-half of the defined gross remittance—effectively 0.5% of that tax base—once the applicable conditions are met. A qualifying seller expecting total covered gross remittances not to exceed ₱500,000 may need to submit the prescribed BIR-received sworn declaration to the platform. The recurring deadline stated in BIR guidance is on or before January 20 of the taxable year.

Any amount withheld is generally a creditable tax, not the seller’s final income tax. Obtain and preserve BIR Form No. 2307 from the platform and properly claim the credit in the applicable return.

The ₱3 million VAT threshold

The ₱3 million figure determines whether a seller generally must register for VAT, subject to the Tax Code’s rules and exceptions. It does not determine whether the business must register with the BIR.

A seller below the VAT threshold may still be liable for income tax and, unless an exception or valid 8% election applies, percentage tax. A qualified self-employed individual may elect the 8% income-tax option in the manner and within the period prescribed by the BIR. The correct tax types and return forms should appear in the Certificate of Registration.

When registration must be completed

Business taxpayers must register on or before commencement of business.

Under BIR registration guidance, commencement is reckoned from the earlier of:

the first sales transaction; or
the lapse of 30 calendar days from the issuance of the applicable DTI business-name certificate, SEC registration, mayor’s permit, professional or occupational tax receipt, or similar listed registration document.

The safest course is to complete BIR registration before accepting the first order or payment. Do not treat the 30-day rule as permission to conduct unregistered sales.

Where an online seller registers

The correct Revenue District Office depends on the business setup.

Business setup	Proper registration treatment
Online-only individual with no physical store	RDO with jurisdiction over the individual’s residence
Corporation or other juridical entity selling only online	RDO covering the principal place of business registered with the SEC
Physical store with an online shop	Register the online store name as an additional business name of the head office or branch operating it; the online presence is not registered as a separate branch merely because it is online
Physical branch, warehouse, or facility	Register it as required with the RDO having jurisdiction over its location

If the registered address, actual operating address, or warehouse arrangement is unusual, confirm the proper registration treatment with the relevant RDO before filing.

Documentary requirements

The BIR’s revised July 2025 Checklist of Documentary Requirements expressly includes online sellers among self-employed individuals.

Individual or sole-proprietor online seller

For manual registration, prepare:

BIR Form No. 1901 — two originals.
Government-issued identification showing the applicant’s name, address, and birth date.
If the ID does not show an address, additional proof of residence or business address in the applicant’s name.
Either:
- purchase BIR Printed Invoices at the New Business Registrant Counter; or
- submit a final, clear sample of the seller’s proposed invoice and apply for an Authority to Print through an accredited printer.
₱30 loose documentary stamp tax for the Certificate of Registration.
DTI certificate, if the seller uses a business name.
When a representative files:
- a Special Power of Attorney identifying the authorized transaction; and
- identification documents of the taxpayer and representative, with the required specimen signatures.
Other documents when applicable, such as a work visa for a foreign national, BMBE Certificate of Authority, franchise documents, or investment-agency registration.

For an ORUS application, the applicant uploads the required documents and a selfie while holding the identification document.

Corporation, partnership, or other registered entity

For manual registration, the principal requirements are:

BIR Form No. 1903 — two originals.
The applicable SEC, CDA, DOLE, or other organizational registration certificate.
Articles of incorporation, partnership, cooperation, or association, as applicable.
Either BIR Printed Invoices or a final sample invoice for an Authority to Print.
₱30 loose documentary stamp tax for the Certificate of Registration.
For a representative, the appropriate board or written resolution or secretary’s certificate, together with the required identification documents.
Any additional industry, franchise, incentive, or regulatory documents applicable to the entity.

Document requirements can change with the taxpayer type and circumstances. Use the current BIR Checklist of Documentary Requirements rather than relying on an old social-media checklist.

Register every business and store name

A taxpayer must register:

all business or trade names appearing in the DTI or SEC records; and
the distinct store names used on websites, social-media pages, marketplace accounts, apps, and other online channels.

The names should be reflected in the BIR registration records and Certificate of Registration. If a physical business simply launches an online shop, the store name is attached to the head office or operating branch; the web page itself is not automatically a separate branch.

Online retailers should also ensure that the appropriate activity is recorded. Revenue Memorandum Circular No. 38-2026 identifies PSIC 47913, Retail sale via internet, among the codes that should appear for relevant online businesses. The correct code may differ for online tutoring, mail-order sales, telephone-order sales, content creation, or another activity.

How to register through ORUS

The Online Registration and Update System provides an end-to-end online registration route.

A new applicant generally must:

Create and verify an ORUS account.
Select new registration as an individual or non-individual.
Complete the electronic Form 1901 or 1903.
Enter the taxpayer, address, business, industry, store-name, and tax-type information.
Select the correct PSIC or PSOC code.
Choose between an Authority to Print and BIR Printed Invoices.
Upload the required documents.
Review the entries carefully and submit the application.
Await RDO action. The BIR’s 2026 ORUS guide states that approval should be awaited within three working days.
After approval, pay the ₱30 documentary stamp tax through an available ORUS payment channel.
Generate and save the electronic Certificate of Registration and Authority to Print, if applicable.

If ORUS has a technical problem, preserve a dated screenshot of the error. BIR guidance allows manual processing at the RDO when the taxpayer can show the system error, or when the BIR has issued an official system-unavailability advisory. Other BIR channels, including NewBizReg and the Philippine Business Hub, may be available depending on the transaction.

The BIR Registration Seal Badge must be displayed online

The current online-display rule is governed by Revenue Memorandum Circular No. 38-2026.

Instead of publishing the entire COR or eCOR—which may expose sensitive registration information—an online seller must display the BIR Registration Seal Badge on the official:

website;
mobile application;
social-media business page;
e-commerce seller profile;
online store or shop details page; or
marketplace business page.

Only the badge portion should be posted online. It must remain clear, readable, unaltered, visible, and easily accessible to customers.

The badge contains a QR code that allows registration verification. Before relying on a scanned result, confirm that it opens the official BIR verification domain at verify.bir.gov.ph.

Existing taxpayers are not required to replace a COR solely because it lacks a QR code. However, taxpayers required to display proof online should secure the Registration Seal Badge through ORUS or their RDO. The BIR describes the badge as free, although updating the registration and generating an updated COR through ORUS may require the ₱30 loose documentary stamp tax.

At a physical place of business, the original COR or eCOR must still be displayed conspicuously as required.

Invoices are required for online sales

Marketplace order summaries, courier slips, payment confirmations, and platform-generated transaction records do not automatically replace a duly registered BIR invoice.

A seller must use either:

BIR Printed Invoices obtained through the appropriate BIR counter; or
invoices printed under a valid Authority to Print by an accredited printer; or
a properly registered or permitted electronic invoicing system.

Under the current rules:

A VAT-registered seller must issue a VAT invoice for every sale, regardless of amount.
A non-VAT seller must issue a registered invoice for a transaction of ₱500 or more.
A non-VAT seller must issue an invoice for any amount when the buyer requests one.
If the day’s aggregate transactions below the individual threshold reach at least ₱500, the prescribed end-of-day aggregate invoice rule applies.

The invoice is now the principal sales document for both goods and services. An official receipt, collection receipt, payment receipt, or acknowledgment receipt generally serves as a supplementary proof of payment and is not a substitute for the required sales invoice.

Register and maintain books of accounts

New business registrants using manual books must register them through ORUS before the deadline for the initial quarterly income-tax return or annual income-tax return, whichever comes earlier.

After registration:

print the ORUS-generated QR Code Stamp;
affix it to the first page of each registered manual book;
record transactions completely and consistently with the invoices, platform reports, and tax returns; and
register replacement books before using them or before the existing pages are fully consumed.

Permanently bound loose-leaf books must generally be registered within 15 days after the end of the taxable year. Computerized books must generally be registered within 30 days after year-end. Both are ordinarily registered through ORUS; manual processing is limited to officially recognized system downtime or supported technical errors.

Books, invoices, and other accounting records generally must be preserved for five years, counted from the day after the return’s filing deadline or, for a late return, from the filing date for the taxable year in which the last entry was made.

Marketplace withholding does not replace tax compliance

If a marketplace or payment provider withholds tax from a payout:

reconcile the withholding against the platform’s sales and payout reports;
obtain BIR Form No. 2307;
preserve the certificate and supporting reports;
include the credit in the correct return and required attachment; and
continue filing every return required by the COR.

The platform’s deduction does not register the seller, calculate all taxes due, or replace the seller’s income-tax, VAT, percentage-tax, or other filing obligations.

For covered payments, BIR guidance also requires the merchant account to be under the seller’s BIR-registered trade name rather than an unrelated personal account.

Practical registration checklist

Before submitting the application:

Confirm whether the applicant is an individual, sole proprietor, corporation, partnership, or another entity.
Check for an existing TIN and never apply for a duplicate.
Complete any required DTI, SEC, or other organizational registration.
Confirm the correct residential, principal-business, branch, and warehouse addresses.
List every distinct online store and trade name.
Select the correct online-selling or service activity code.
Decide whether to use BIR Printed Invoices or apply for an Authority to Print.
Review VAT, non-VAT, percentage-tax, and possible 8% income-tax treatment.
Prepare legible, consistent identification and address documents.
Complete registration before the first sale.

Immediately after approval:

Save the COR/eCOR, approved application, payment confirmation, and ATP.
Secure and post the BIR Registration Seal Badge on every online shop.
Register the books of accounts by the applicable deadline.
Begin issuing registered invoices.
Calendar every return shown on the COR, including returns required during periods with no sales.
Reconcile platform sales, returns, discounts, fees, shipping charges, payouts, and withholding certificates.

Evidence an online seller should preserve

Keep organized electronic and physical copies of:

DTI, SEC, LGU, and other registration documents;
submitted BIR forms and ORUS confirmations;
the COR/eCOR and Registration Seal Badge;
screenshots showing where and when the badge was posted;
ATP documents, printer delivery receipts, and unused invoice inventory;
registered books and QR Code Stamps;
issued invoices and supplementary payment records;
marketplace order, cancellation, refund, fee, and payout reports;
bank and business e-wallet statements;
courier and fulfillment records;
supplier invoices and proof of inventory purchases;
filed returns and payment confirmations;
BIR Forms No. 2307 and withholding-tax reconciliations; and
communications with the BIR or marketplace concerning registration and tax withholding.

Export marketplace records regularly. Access to historical reports may become limited after an account is suspended or closed.

Common mistakes

Assuming small sales do not require registration

Neither the ₱500,000 remittance threshold nor the ₱3 million VAT threshold creates a blanket registration exemption.

Applying for another TIN

An employee who becomes an online seller normally updates the existing TIN instead of obtaining a new one.

Treating DTI registration as BIR registration

A DTI business-name certificate does not replace the BIR Certificate of Registration, invoices, books, returns, or tax payments.

Failing to declare every online store name

A Facebook page, marketplace shop, or website may use a name different from the DTI or SEC name. Distinct store names must be declared in the BIR records.

Posting the full COR online

Under the 2026 guidance, the Registration Seal Badge—not the full registration document—should be posted on the online shop.

Treating a marketplace receipt as the seller’s BIR invoice

Platform confirmations may support the transaction but do not necessarily satisfy the seller’s invoicing duty.

Ignoring returns because there were no sales

Registration creates continuing filing obligations. Follow the tax types and forms shown on the COR until the registration is formally updated or closed.

Assuming marketplace withholding settles the tax

Creditable withholding is normally only an advance tax credit. The seller must still report income, file returns, and substantiate the credit.

Abandoning a closed shop without cancelling the registration

Closing a marketplace account does not automatically close the BIR registration. File BIR Form No. 1905 with the required documents, submit outstanding returns, account for unused invoices, and complete the BIR closure process.

Consequences of non-registration

The BIR may issue a Closure or Take Down Order against a verified unregistered business. Under Revenue Regulations No. 15-2024, the closure period cannot be less than five days and is lifted only after the violations and prescribed requirements have been addressed.

The regulation’s schedule of compromise penalties includes:

₱1,000 for voluntary late registration;
₱1,000 for each unregistered business or store name;
₱1,000 for each violation involving failure to display proof of registration; and
higher compromise amounts when an unregistered head office or branch is discovered by the BIR, depending on taxpayer classification.

These compromise amounts do not necessarily represent the full possible exposure. Delinquent returns, unpaid taxes, interest, surcharges, invoicing violations, and applicable criminal provisions may create separate liabilities.

When professional help is urgent

Consult a qualified Philippine tax professional or lawyer promptly if:

the BIR has issued a notice, mission order, Letter of Authority, assessment, closure, or takedown order;
the seller has operated for months or years without registration or returns;
platform, bank, and declared-sales records do not match;
sales are approaching or have exceeded the VAT threshold;
several people, entities, stores, warehouses, or countries are involved;
invoices or books were never registered, were lost, or contain material errors;
the marketplace withheld tax but did not provide usable withholding certificates;
a TIN was duplicated; or
the business stopped operating without completing formal closure.

Before answering a BIR notice or making voluntary corrections, gather the complete records and determine the affected periods. Admissions, amended returns, and compromise requests can have legal and financial consequences.

Frequently asked questions

Must a part-time online seller register?

Yes, if the person is engaged in business. Part-time status and low sales do not by themselves create an exemption.

Is a DTI certificate always required for BIR registration?

The BIR checklist requires it when the individual uses a business name. DTI, SEC, LGU, and sector-specific requirements remain separate from BIR registration.

I already have an employee TIN. What should I do?

Use the existing TIN and register or update the self-employed or business activity. Do not obtain another TIN.

Must I register if my marketplace remittances are below ₱500,000?

Yes. The ₱500,000 figure relates to marketplace withholding, not business registration.

Must I register if annual sales are below ₱3 million?

Yes. That figure generally concerns mandatory VAT registration. A below-threshold seller may register as non-VAT and may have other tax obligations.

Do I need separate BIR registrations for Shopee, Lazada, Facebook, and my website?

Not necessarily separate head-office registrations. However, every distinct store or business name must be declared, and the Registration Seal Badge should be displayed on each relevant online shop or business page.

Can I use my marketplace order receipt as the official invoice?

Not automatically. The seller remains responsible for issuing a duly registered BIR invoice.

What should I display on my shop page?

Display the clear, unaltered BIR Registration Seal Badge in an easily accessible part of the seller profile, shop details, business page, or website. Do not post the entire COR online.

Does paying the ₱30 documentary stamp tax complete registration?

No. It is only one part of the process. The seller must obtain the COR/eCOR, arrange compliant invoices, register books, post the Registration Seal Badge, and comply with the returns shown on the COR.

Official references

This article provides general legal and tax information, not advice for a particular seller or transaction. Registration, tax type, invoicing, and filing requirements may depend on the seller’s documents, activities, entity, location, and sales. Official sources were checked through August 18, 2026.