- Philippines enacts regulations for E-Services VAT regime
- 12-percent VAT applies to services provided electronically by overseas suppliers
- Exceptions for certain education-related and financial services
- Overseas suppliers must collect and remit tax for business-to-consumer supplies
- Reverse charge mechanism for B2B supplies
- VAT registration required for overseas suppliers with PHP3m turnover or more
- Revenue Regulations 003-2025 clarify requirements and obligations
- Monthly return and remittance of VAT required within specific timeframes
- Tax representative appointment not required for overseas suppliers in the Philippines
Source: answerconnect.cch.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
