DTI and BIR Registration for an Online Seller in the Philippines
How online sellers in the Philippines register with the DTI and the BIR, including deadlines, certificates, invoicing, and posting rules under RR No. 7-2024.
If you sell online in the Philippines, the registration path runs through two agencies. Register your business name with the Department of Trade and Industry (DTI) for a sole proprietorship, then register with the Bureau of Internal Revenue (BIR) and secure a Certificate of Registration (COR). Under Revenue Regulations No. 7-2024, all online sellers and merchants — including those selling digital goods and services — must register with the BIR on or before the commencement of business, and e-marketplace operators must require sellers to submit their COR or BIR Form No. 2303 as part of accreditation.
What the DTI registration covers
The DTI registration is the business name step. Under RR No. 7-2024, each business name used — including any "store name" used in an online store or e-commerce platform — must be registered with the BIR and reflected in the BIR Certificate of Registration. Each business name or store name must also be registered with the Securities and Exchange Commission (SEC) or the DTI, as evidenced by a valid DTI Certificate of Business Name Registration or SEC Certificate of Registration or Articles of Incorporation or Partnership.
In practice, a sole proprietor secures the DTI Certificate of Business Name Registration (CBNR) first, because the BIR reckons the commencement of business partly from the issuance of that certificate.
When BIR registration is due
The deadline is fixed by the registration rules implemented by RR No. 7-2024. Self-employed individuals, estates and trusts, corporations, and their branches must register with the Revenue District Office (RDO) on or before the commencement of business.
Commencement of business is reckoned from the day when the first sale transaction occurred, or upon the lapse of thirty (30) calendar days from the issuance of the Mayor's Permit, Professional Tax Receipt (PTR), or Occupational Tax Receipt (OTR) by the local government unit, or the Certificate of Business Name Registration issued by the DTI, or the Certificate of Registration issued by the SEC — whichever comes first.
A person is considered to have violated this provision when they fail to register with the BIR within thirty (30) calendar days from the issuance of the Mayor's Permit or PTR by the LGU, or the COR or CBNR issued by the SEC or DTI, or the date of the first sales transaction prior to BIR registration.
All online sellers and merchants must register with the BIR on or before the commencement of business in an e-marketplace platform, in accordance with the registration requirements under the Tax Code as implemented by RR No. 7-2024.
Where to register
Single proprietors register online or manually at the RDO having jurisdiction over the place of business address. If the proprietor has no physical place of business, registration is done manually at the RDO having jurisdiction over the place of residence.
What to do after securing the BIR Certificate of Registration
Registration of business taxpayers under RR No. 7-2024 carries a set of compliance steps:
- Register and secure a BIR Certificate of Registration (COR) by the prescribed deadline.
- Comply with invoicing requirements. For manual issuance, secure an Authority to Print (ATP) or avail of BIR Printed Invoice. For computer-aided issuance, secure a Permit to Use Loose Leaf Invoice and ATP. For a Computerized Accounting System, secure the Acknowledgement Certificate.
- Comply with bookkeeping requirements. For manual books, register the books of accounts. For loose-leaf and computerized systems, register within the prescribed period.
- Secure the "Notice to Issue Invoices."
- Attend the taxpayer's initial briefing conducted by the RDO, which informs newly registered businesses of their rights and obligations.
A thirty-peso (P30.00) Documentary Stamp Tax is paid upon issuance of the BIR Certificate of Registration or Electronic Certificate of Registration.
Posting your registration online
Online sellers must display proof of registration conspicuously. All online businesses — sellers or merchants and service providers operating through a website, social media, or any digital or electronic means — shall display the electronic or copy of the BIR Certificate of Registration on their website, seller or merchant's account or profile pages of the e-commerce platform or mobile application. The displayed proof of registration must be easily accessible and visible to buyers or customers visiting the seller's merchant page or online shop.
The COR or electronic COR must also be posted or exhibited at the place where the business is conducted, in a way clearly and easily visible to the public.
Invoicing rules that apply to online sales
All persons subject to internal revenue tax must issue duly registered invoices at the point of each sale and transfer of merchandise or for services rendered valued at Five hundred pesos (P500.00) or more, showing the name, Taxpayer Identification Number (TIN), date of transaction, quantity, unit cost, and description of merchandise or nature of service.
If the sales amount per transaction is below P500.00, the seller issues one invoice for the aggregate sales amount at the end of the day. VAT-registered persons must issue a duly registered invoice regardless of the amount of the sale.
Under the Ease of Paying Taxes Act, the Invoice is now the primary evidence for both sales of goods and services. Official Receipts are no longer required to be issued, though the taxpayer may still issue them as supplementary documents showing proof of payment.
Books of accounts and other accounting records must be preserved for five (5) years, reckoned from the day following the deadline for filing the return, or from the date of filing if filed after the deadline, for the taxable year when the last entry was made.
Frequently asked questions
Do I need a DTI registration before I register with the BIR? For a sole proprietorship, the DTI Certificate of Business Name Registration is one of the events from which commencement of business — and therefore the BIR registration deadline — is reckoned. Each business or store name must also be registered with the DTI or SEC and reflected in the BIR Certificate of Registration.
How long do I have to register with the BIR as an online seller? Within thirty (30) calendar days from the issuance of the Mayor's Permit or PTR, the DTI Certificate of Business Name Registration, or the SEC Certificate of Registration, or from the date of the first sales transaction — whichever comes first. Registration must be done on or before the commencement of business.
Do I need to display my BIR Certificate of Registration on my online shop? Yes. Online sellers and service providers operating through a website, social media, or any digital means must conspicuously display the electronic or copy of the BIR Certificate of Registration on their website, seller or merchant account, or profile pages of the e-commerce platform or mobile application.
Practical takeaways
- Register the business or store name with the DTI (or SEC) and reflect it in your BIR Certificate of Registration.
- Register with the BIR on or before commencement of business, and within thirty (30) calendar days of the triggering event — whichever comes first.
- Secure your COR, invoicing authority, registered books of accounts, and Notice to Issue Invoices, and attend the RDO briefing.
- Post your electronic COR conspicuously on your online shop and at your place of business.
- Preserve books and accounting records for five (5) years.
Primary sources
The rules discussed above are drawn from the following primary sources. Where the firm's library holds the document as a PDF it is embedded here in full; the rest are cited by title.
RR No. 7-2024 — Implements Section 113, 235, 236, 237, 238, 242, 243 of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on the registration procedures and invoicing requirements (Date Posted: April 12, 2024)Open in Law LibraryDownload PDF
RR No. 16-2005 — Prescribes the Consolidated Value-Added Tax Regulations of 2005 superseding RR No. 14-2005 (Published in Manila Times on Oct. 21, 2005) Digest | Full TextOpen in Law LibraryDownload PDF
- REPUBLIC ACT NO. 7394 - THE CONSUMER ACT OF THE PHILIPPINES
This article is general information and not legal advice. For your specific situation, consult a lawyer or ask ASG Legal AI.
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