If you sell on Shopee, Lazada, or TikTok Shop, run your own online store, or earn from a channel through ads and sponsorships, the rules around your income tightened noticeably in 2026. Not with vague warnings, but with three specific mechanisms that give the BIR direct visibility.
Here is what actually changed, in plain terms, and what each one means for you.
1. You Now Display a Seal Badge
Under RMC 38-2026, online earners must display a BIR Registration Seal Badge on their storefronts and channels, and RMC 64-2026 set out how to generate it through ORUS. It is a QR-coded image you post in place of your full Certificate of Registration, so customers can verify you are registered without seeing your TIN or home address.
The practical effect: a visible, scannable line between registered sellers and everyone else. It is fast to generate once you hold a COR, and it doubles as a trust signal against scam-wary buyers. The full walkthrough is in the Registration Seal Badge guide.
2. Marketplaces Withhold From Your Payouts
You may have noticed your Shopee or Lazada payout is slightly short. Under RR 16-2023, active for marketplaces since 2024, platforms withhold a 1% income tax on one-half of your gross remittances, an effective 0.5%. On a P100,000 remittance, that is P500.
The good news is it is not a new cost. It is a creditable advance you recover on your income tax return using the Form 2307 the platform issues, so claim it rather than treating it as a loss. Sellers whose annual remittances stay at or below P500,000 can be exempt by filing a sworn declaration. And there is a catch worth knowing: under the same rule, marketplaces must collect your Certificate of Registration to keep your seller account, so being unregistered risks your store, not just penalties. Details are in the online seller guide.
3. E-Invoicing Is Coming
Under RR 11-2025, amended by RR 26-2025, e-commerce sellers that are not micro taxpayers must issue structured electronic invoices to the BIR's Electronic Invoicing System, with a deadline extended to December 31, 2026. Micro taxpayers, broadly those below P3 million in sales, are exempt but may opt in.
The key point is that a PDF or a screenshot of a paper invoice will not satisfy it. It has to be a structured invoice transmitted to the BIR. Implementation dates here have moved more than once, so treat the deadline as a window and confirm the current rule before you build any system around it.
What This Adds Up To
Taken together, these three changes mean online income is no longer invisible. Platforms report and withhold, they require your registration to keep selling, and your storefront is expected to carry a verifiable badge. The gap between registered and unregistered sellers is now something both the BIR and your customers can see.
The upside is that getting compliant is more straightforward than it looks, and it turns these rules from threats into advantages: withholding you reclaim, a badge that builds trust, and a store that stays in good standing. If you have not registered yet, that is the first step.
Not registered yet? Start here
Our guide walks online sellers and content creators through registration and all three of these 2026 rules, step by step.
Read: BIR Registration for Online Sellers & Creators →Find a Digital Marketing Agency Near You
Prefer to hand this off? These providers are listed in the azifind directory. Compare and shortlist before you commit.
Deloitte Philippines (Cebu office)
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Diaz Murillo Dalupan and Company Cebu Branch
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DMA Global Accounting Services Co.
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Espina Perez- Espina & Associates
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FCO Accountants
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Hermosada & Co., CPA's
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Lily Villamala Ceniza and Associates ( LVCA )
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MB&A CPAS
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Mora, Sanchez, Meñoza and Associates or MSMA (formerly R. P. Mora & Co.)
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R Talaba Accounting Firm
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Frequently Asked Questions
Do I really have to display a BIR Registration Seal Badge?
If you earn online, yes. Under RMC 38-2026, online sellers, e-commerce shops, and content creators must display a QR-coded Registration Seal Badge on their storefronts and channels, posted in place of the full Certificate of Registration. You generate it through ORUS once registered.
Why is Shopee or Lazada withholding a percentage of my payout?
Under RR 16-2023, e-marketplaces withhold a 1% income tax on one-half of your gross remittances, an effective 0.5%. It is a creditable advance you recover on your income tax return using the Form 2307 the platform issues, and sellers with annual remittances at or below P500,000 can be exempt by filing a sworn declaration.
Will I need to issue electronic invoices?
Possibly by the end of 2026. Under RR 11-2025, as amended by RR 26-2025, e-commerce sellers that are not micro taxpayers must issue structured electronic invoices to the BIR EIS, with a deadline of December 31, 2026. Micro taxpayers, broadly those below P3 million in sales, are exempt but may opt in.
Can I still sell online without registering?
It is increasingly hard. Marketplaces now require your Certificate of Registration as part of seller accreditation, so staying unregistered can put your seller account at risk on top of the tax penalties.
Compliant seller? Get discovered too
Getting right with the BIR keeps your store in good standing. A listing helps buyers find you off-platform. Claim or add your free listing on azifind to appear on the city and category pages people use to find businesses like yours.