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Step-by-step · Updated for 2026 · Philippines

How to Register as an Online Seller with the BIR (2026 Step-by-Step)

Registering feels scarier than it is. Here's the whole process in plain steps — the forms, the RDO visit, what's changed under the Ease of Paying Taxes Act, and how to pick your tax type.

By Resibo · Not official tax advice — verify with a CPA or your RDO.

First, know what you'll owe

Before you pick 8% or graduated at the RDO, compute both in 10 seconds — free.

Open the free calculator →

Before you go: what to prepare

  • A valid government ID and proof of address.
  • Your TINif you already have one (you may not have two). If you have none, you'll get one during registration.
  • A DTI business name certificate if you sell under a trade name (skip if you operate under your own name as a freelancer/professional).
  • Barangay clearance and/or Mayor's/Business permit if your LGU requires it.

The steps

  1. File BIR Form 1901 at the RDO with jurisdiction over your business or home address — the application to register as a self-employed individual/professional.
  2. Settle any minor fees. The old ₱500 Annual Registration Fee was removed under the Ease of Paying Taxes Act (RA 11976) effective 2024. You may still pay documentary stamp tax and invoice-printing costs.
  3. Get your Certificate of Registration (BIR Form 2303).This lists the taxes you're registered for (e.g., income tax and percentage tax if you're non-VAT).
  4. Register your books of accounts and secure the authority to issue BIR-registered invoices. Under EOPT the invoice is now the primary sales document, so make sure yours are compliant.
  5. Choose your tax type.Non-VAT (you're under the ₱3,000,000 threshold) plus either the 8% flat rate or graduated rates — signaled at registration or your first quarter return.
The 2026 push: the BIR is steering online sellers toward registration and e-invoicing readiness by the end of 2026. Registering now is cheaper than waiting for open cases and penalties — and it lets you credit the 0.5% marketplace withholding already taken from your Shopee or Lazada payouts.

Compare 8% vs graduated before you choose

The calculator shows both side-by-side so you register with the cheaper one.

Compute my tax →

After you register: staying compliant

  • Issue compliant invoices for every sale.
  • File on time:quarterly income tax (1701Q), the annual return (1701A), and — if you're on graduated rates — quarterly percentage tax (2551Q). The 8% option skips 2551Q.
  • Keep your books updated so filing is a 10-minute task, not a year-end scramble.

Frequently asked questions

＋ Do online sellers really need to register with the BIR?

Yes, if you sell regularly for profit. Casual, one-off sales are treated differently, but a recurring online store or freelance practice is a business and must register, issue invoices, and file taxes.

＋ How much does BIR registration cost in 2026?

The ₱500 Annual Registration Fee was removed under the Ease of Paying Taxes Act (RA 11976), effective 2024, so there is no longer an annual registration fee. You may still have minor costs such as documentary stamp tax and printing of invoices, plus local permits depending on your LGU.

＋ Which BIR form do I use to register as self-employed?

BIR Form 1901 is the application for registration for self-employed individuals, single proprietors, and professionals. You file it with the Revenue District Office (RDO) that has jurisdiction over your business or home address.

＋ Do I need a DTI business name to register?

If you sell under a trade or business name, you generally register that name with the DTI first. If you operate under your own personal name as a freelancer or professional, a DTI business name may not be required — confirm with your RDO.

＋ 8% or graduated — which should I choose at registration?

You can signal the 8% option at registration or on your first quarter return. The 8% flat rate is simplest and often cheapest for low-expense earners; graduated rates can be cheaper when expenses are high. Use a calculator to compare before you decide.

Compliance, minus the headache

Compute your tax, make BIR invoices, and get free deadline reminders — built for Filipino online sellers.

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Disclaimer: This guide is general information for purely self-employed individuals (non-VAT, gross ≤ ₱3,000,000) and is not official tax advice. Requirements, forms, fees, and deadlines vary by RDO and change over time. Confirm the current process with a licensed CPA or your BIR RDO. Current as of 2026.