BIR Registration for Online Sellers & Content Creators

The online-earner rules reach a wide range of people, and if you transact or monetize on the internet, assume they apply to you:

• Marketplace sellers on Shopee, Lazada, and TikTok Shop.
• Independent online stores selling through your own website or social pages.
• Content creators such as vloggers, streamers, and influencers earning from ads, affiliate commissions, and brand sponsorships.

On Form 1901, describe your line of business plainly: "online retail," "e-commerce," "content creation," or "digital services." The registration itself is the same as any self-employed individual, so start from the hub steps, then layer on the three online-specific items below.

This is the biggest thing that separates an online business from an offline one in 2026. Under RMC 38-2026, taxpayers with an online presence must display a BIR Registration Seal Badge on their digital storefronts, and RMC 64-2026 set out how existing registrants generate it through ORUS.

You generate the badge through ORUS after registering: log in, synchronize your record, open Certificates and Permits, then download your QR-coded COR and badge, paying the P30 DST. The full walkthrough is in the Registration Seal Badge guide.

Under RR 16-2023, e-marketplace operators like Shopee and Lazada, and digital financial service providers like GCash and Maya, withhold a 1% income tax on one-half of your gross remittances, an effective rate of 0.5%. This has been active for marketplaces since mid-2024.

Two points sellers get wrong. First, it is not limited to VAT-registered sellers, and the P3 million VAT threshold is a separate rule. Second, you are exempt only if your cumulative annual remittances stay at or below P500,000 and you file a sworn declaration with the platform. There is also a registration consequence: under the same regulation, marketplaces must collect your Certificate of Registration as part of seller accreditation, so an unregistered seller risks losing the account, not just facing penalties.

Under RR 11-2025, as amended by RR 26-2025, e-commerce and online sellers that are not micro taxpayers must issue structured electronic invoices and transmit sales data to the BIR's Electronic Invoicing System (EIS). The compliance deadline was extended to December 31, 2026.

• Who is covered: e-commerce and online businesses across small, medium, and large taxpayer sizes.
• Who is exempt: micro taxpayers, broadly those below P3 million in gross sales, though they may opt in.
• What counts: a structured electronic invoice transmitted to the EIS. A PDF, photo, or scan of a paper invoice does not qualify.

Implementation dates and coverage have shifted more than once, so treat the deadline as an implementation window and confirm the current rule against the latest BIR issuance before you build anything.

Like any self-employed registrant, you elect the 8 percent flat rate or the graduated rates at registration. Low-overhead creators often favor 8 percent, while sellers with real cost of goods and shipping may prefer graduated rates with deductions. Whatever you choose, the marketplace withholding above is a credit against your income tax, not a separate cost. The full comparison is in 8% vs graduated income tax.

The most common is assuming online or platform income is invisible to the BIR. Marketplaces now report and withhold, and they require your COR, so unregistered selling is increasingly hard to sustain.

The second is treating the 1% withholding as a lost cost. It is a creditable advance, and failing to claim it with your Form 2307 means overpaying your income tax.

The third is skipping the Registration Seal Badge. It is mandatory for online earners under RMC 38-2026, and it is what lets customers verify you without exposing your private details.

The fourth is ignoring the e-invoicing horizon. If you are not a micro taxpayer, the December 31, 2026 EIS deadline applies, and a PDF invoice will not satisfy it.

The registration steps are the universal ones on the hub. As an online seller or creator, the three things that are yours to get right are displaying the Registration Seal Badge, handling the marketplace withholding as a credit rather than a cost, and preparing for e-invoicing if you are not a micro taxpayer. Once registered, your attention shifts to filing and paying your taxes on schedule.