Registering an online business with the Bureau of Internal Revenue (BIR) now costs just ₱30 in documentary stamp tax — the old ₱500 annual fee is gone — and sellers who are already registered have until October 31, 2026 to display the new BIR registration seal badge on their store pages before penalties can apply. Whether you sell on Shopee or TikTok, run your own website, or earn as a content creator, this guide walks through the whole process: the papers you need before the BIR, registration through the BIR's Online Registration and Update System (ORUS), and how to generate and post the seal badge correctly.
Who must register with the BIR
Under Revenue Regulations No. 15-2024, issued in August 2024 to implement the Internet Transactions Act of 2023 (Republic Act No. 11967), everyone doing business in the Philippines must register with the BIR — physical store, online shop, or both. P&A Grant Thornton's note on the regulation explains that it covers selling through websites, apps, and e-marketplaces as well as streaming, content creation, and freelance digital services. Registration is required regardless of how small your sales are; how much tax you eventually owe is a separate question, and it can be zero.
Two venue rules matter for online sellers, per the same note:
- Online-only sellers register at the Revenue District Office (RDO) covering their home address (for individuals) or, for companies, the principal place of business registered with the Securities and Exchange Commission (SEC).
- A physical store with an online shop adds the online store as an extra "business name" under the head office or branch that runs it. The online store cannot be registered as a separate branch.
Before the BIR: DTI business name and local permits
A sole proprietor trading under a name that is not their own full legal name must first register that business name with the Department of Trade and Industry (DTI) at bnrs.dti.gov.ph. PayMongo's registration guide lists the fees, which depend on the territorial scope you choose — pay within 7 calendar days or the application lapses:
| Scope | DTI fee | With ₱30 documentary stamp |
|---|
| Barangay | ₱200 | ₱230 |
| City/Municipal | ₱500 | ₱530 |
| Regional | ₱1,000 | ₱1,030 |
| National | ₱2,000 | ₱2,030 |
The certificate is valid for five years, and city/municipal scope is the usual pick for a small online shop. Many local governments also ask for a barangay clearance and a mayor's (business) permit, whose fees vary by city — check your own LGU. Freelancers and creators working under their own legal name can usually skip the DTI step and register with the BIR directly as self-employed.
Registering through ORUS, step by step
ORUS (orus.bir.gov.ph) is the BIR's online registration system, and it can take you from application to an electronic Certificate of Registration (COR, or BIR Form 2303) without visiting an RDO. Drawing on PayMongo's guide and the badge walkthrough from OnlinePhilippines:
- Create an ORUS account with an active email address, and verify the email within 24 hours.
- Start a new registration. Choose "Individual" if you are a sole proprietor or freelancer, then complete the tabs: taxpayer information, business address, business information, and tax types.
- Upload your documents — a government ID showing your name, address, and birthdate, plus your DTI certificate if you registered a business name.
- Pay the ₱30 documentary stamp tax through the BIR's online payment channels. This is the only registration charge.
- Wait for your RDO's approval — OnlinePhilippines reports approval is expected within about three working days — then download your electronic COR from your ORUS profile.
Prefer email? The BIR's NewBizReg portal lets you send BIR Form 1901 and your documents to your RDO instead; PayMongo notes many applications are processed within a few business days. Either way, register within 30 days of getting your DTI certificate.
The ₱500 annual fee really is gone
The annual registration fee that used to fall due every January was scrapped by the Ease of Paying Taxes Act (Republic Act No. 11976), signed in January 2024, as Alliott Global Alliance's summary of the law records. You no longer file BIR Form 0605 for it either, and an old COR that still lists the registration fee as a tax type stays valid.
By our math from the published fee schedules, a typical small seller pays ₱560 in national fees — ₱530 for a city-scope DTI name plus ₱30 BIR documentary stamp — before whatever the LGU charges for the barangay clearance and mayor's permit.
After the COR: books, invoices, and filing
Three housekeeping items complete the setup, per PayMongo's guide: register your books of accounts (manual or loose-leaf), secure authority to print invoices or use BIR-accepted electronic invoicing, and file returns on schedule even for zero-sales quarters. The EOPT Act also retired official receipts as the primary document for services — per Alliott's summary, the invoice is now the base document, and VAT-registered sellers must issue one for every sale over ₱500 or whenever the buyer asks. Larger sellers should watch the BIR's electronic invoicing push too, which carries a December 31, 2026 deadline for covered businesses.
Getting and displaying the BIR registration seal badge
Since RMC No. 38-2026, in force since April 2026, online businesses post a registration seal badge instead of the full COR. Grant Thornton's tax note on the badge says it covers online sellers and merchants, e-commerce businesses, content creators, bloggers, vloggers, influencers, live streamers, and service providers with an online presence. The badge is free; its QR code lets buyers verify your registration without exposing the TIN and address printed on a COR.
How you generate it depends on where you stand, per OnlinePhilippines:
- New registrants get the QR-coded COR and badge as part of ORUS registration.
- Registered, records unchanged: log in to ORUS, synchronize your registration records from your profile, open Certificates and Permits, pay the ₱30 documentary stamp tax, and download the badge with your updated COR.
- Registered, with changes or an old COR without a QR code: file a Correction/Change/Update of Registration in ORUS, pay the ₱30, then download.
Post the badge on every channel where you sell — website, app, online shop, marketplace storefront, and social media pages — and keep it clear, readable, and unaltered. Crop out only the badge, never the full certificate. On Shopee, OnlinePhilippines advises uploading it through Business Information in Seller Centre and previewing the result, because the platform's wide crop can cut off the QR code.
What happens after October 31
RMC No. 99-2026 moved the badge compliance date to October 31, 2026; per Aureada Law's briefing, no penalties arise solely from non-display during the grace period, though it does not excuse other registration violations. Afterwards, the RR 15-2024 penalty schedule applies, as listed by Grant Thornton:
- ₱1,000 for late registration, and ₱1,000 for every business or store name left unregistered;
- ₱1,000 per violation for failing to post proof of registration;
- ₱5,000 to ₱50,000, depending on taxpayer classification, for failing to register at all;
- a Closure/Take Down Order of at least five days for failure to register — plus ₱20,000 for defying one.
The pressure will not come only from the BIR. RR 15-2024 makes e-marketplace operators responsible for ensuring their sellers are registered, so an unregistered shop risks platform-side consequences on top of tax penalties — even as the DTI and platforms court small sellers with perks like SellerPlus for those who formalize.
Mistakes that cost sellers money
- Posting the full COR instead of the badge. It publishes your TIN and registered address; the badge exists precisely to avoid that.
- Assuming small income means no registration. Registration is mandatory regardless of sales; only the tax due depends on income.
- Forgetting the online store as an additional business name when you already run a physical shop.
- Letting the DTI payment window lapse — seven calendar days, then you start over.
- A blurry or cropped QR code. A badge that cannot be scanned fails the "clear, readable, and unaltered" standard.
Everything above comes from the cited issuances and explainers as of mid-October 2026. BIR rules on online sellers have changed several times in two years, so before filing, confirm the current steps on ORUS itself or with your RDO.
