BIR Registration in the Philippines: How to Register Your Business Online or In Person

In the Philippines, registering with the Bureau of Internal Revenue (BIR) is one of the first and most important steps to formalize your business and comply with local tax laws. 

Which businesses are required to complete BIR Registration?

All Philippine businesses and self-employed individuals who regularly sell goods or services must register with the BIR – regardless of how much they earn and whether they do it part-time or full-time. This covers:

• Sole proprietors, partnerships (professional, general or limited), corporations (stock or non-stock), and one-person corporations (OPCs);
• Cooperatives and duly registered associations engaging in business;
• Microbusinesses such as sari-sari stores and online sellers with/without a physical store;
• Freelancers, licensed professionals in private practices, and mixed-income earners.

When should you register with the BIR?

The best practice is to register on or before the day your business starts. According to RMC No. 91-2024, BIR considers your business started on whichever comes first: your first sale, or 30 calendar days after your DTI, SEC or Mayor's Permit registration is issued. Not registering within this window counts as a violation.

When you register also depends on your business type:

• Sole proprietors, freelancers and mixed-income earners: register with the BIR before you start operating, after securing your DTI business name registration.
• Corporations and partnerships: register with the BIR after completing SEC registration, since your SEC Certificate of Registration is one of the BIR requirements.
• Cooperatives: register with the BIR after registering with the Cooperative Development Authority (CDA).

Register every business or trade name you use with the BIR, including your online store names. These appear as business names on your COR.

What you get from BIR business registration

Completing your BIR business registration should give you four things:

• Tax Identification Number (TIN): a nine-digit number that BIR uses to identify and track your tax activities. This is different from your personal TIN unless registering as a mixed-income earner or professional.
• Certificate of Registration (COR, BIR Form 2303): your official proof of registration. Businesses registered online receive an electronic COR (eCOR).
• Authority to Print (ATP): the BIR's approval to print your sales invoices through an accredited printer.
• Registered books of accounts: the journals and ledgers where you record your business transactions.

These documents let you issue invoices, file taxes, and claim tax credits or deductions. They're also standard requirements when you apply for financing, pitch to paying clients, or avail of government benefits.

BIR business registration requirements in 2026

Requirements for all business types

These requirements apply whatever your business type:

• Proof of business address. Provide a notarized contract of lease if renting; a copy of the property title or tax declaration if you own the property; or an Affidavit of No Rent / Free Use from the owner (if you use the space for free).
• Sales invoices. You can buy BIR-printed invoices from your RDO, or print your own from a BIR-accredited printer. For the latter, provide a final clear sample of your own invoice from the printer.
• [Optional] BIR Form 1906 (Application for Authority to Print Invoices). These are needed only if you are custom-printing your sales invoices from a BIR-accredited printer. Download it from BIR official website. 
• [Optional] Books of accounts and BIR Form 1905 (Application for Registration Information Update/Correction/Cancellation). You only need these if you choose to register physical books at your BIR RDO rather than online at BIR ORUS. The books you need depend on your tax type: for instance, non-VAT taxpayers generally need a general journal, general ledger, cash receipts and disbursements books, while VAT-registered taxpayers also need an additional Sales Journal and Purchase Journal.

Sole proprietors and freelancers

• BIR Form 1901 – Application for Registration for self-employed single proprietors or professionals, mixed-income individuals, non-resident aliens engaged in trade or business, estates, and trusts. Download it from the BIR official website. 
• Notarized Contract of Lease, Affidavit of No Rent, or Copy of Property Title
• DTI Certificate of Business Name Registration
• Sample of sales invoice, if printing them through a BIR-accredited printer
• Valid ID
• For freelancers: Some LGUs require an Occupational Tax Receipt (OTR) from the City or Municipal Hall.

Corporations and partnerships

• BIR Form 1903 – Application for Registration For Corporations, Partnerships (Taxable/Non-Taxable), Including Government Agencies and Instrumentalities (GAIs), Local Government Units (LGUs), Cooperatives and Associations. Download it from the BIR official website.
• Photocopy/digital copy of SEC Certificate of Incorporation (corporations) or Certificate of Recording (partnerships)
• Photocopy/digital copy of Articles of Incorporation (corporations) or Articles of Partnership (partnerships)
• Photocopy of License to Do Business in the Philippines (if foreign corporation)
• Notarized Contract of Lease, Affidavit of No Rent, or Copy of Property Title
• Final clear sample of sales invoice, if printing them through a BIR-accredited printer
• Valid ID

Cooperatives

• BIR Form 1903 – Application for Registration For Corporations, Partnerships (Taxable/Non-Taxable), Including Government Agencies and Instrumentalities (GAIs), Local Government Units (LGUs), Cooperatives and Associations. Download it from the BIR official website. 
• Photocopy/digital copy of CDA Certificate of Registration
• Photocopy/digital copy of Articles of Cooperation or Articles of Association
• Notarized Contract of Lease, Affidavit of No Rent, or Copy of Property Title
• Final clear sample of sales invoice, if printing them through a BIR-accredited printer
• Valid ID

Additional documents, if applicable

Some of these documents are occasionally required

• Work visa (foreign nationals)
• Franchise documents and agreement (franchise businesses)
• Memorandum of Agreement (joint ventures)
• Certificate of Authority (Barangay Micro Business Enterprises or BMBEs)
• Proof of registration or Permit to Operate from BOI, PEZA, BCDA, TIEZA, SBMA or similar agencies
• Special Power of Attorney (SPA) and the representative's government-issued ID, if someone is filing on your behalf

For the complete checklist, see the BIR's official list of requirements for primary registrations, or contact your Revenue District Office (RDO).

How much does BIR registration cost?

New businesses only need to pay ₱30 for Documentary Stamp Tax (DST). As of January 2024, businesses are no longer required to pay the BIR registration fee of ₱500.00 in accordance with the Republic Act (RA) No. 11976 or the Ease of Paying Taxes (EOPT) Act.

You may also have separate costs for printing your invoices through a BIR-accredited printer.

What is the BIR Business Registration process?

There are two ways to complete your BIR new business registration. You can complete your application for BIR registration in person at your nearest BIR Revenue District Office (RDO), or complete BIR online registration at their website, the NewBizReg Portal (https://www.bir.gov.ph/newbizreg/)

How to register your business with BIR online (ORUS)

The fastest way to register is through the BIR's Online Registration and Update System (ORUS) at orus.bir.gov.ph. ORUS handles new registrations end to end and issues an electronic COR.

1. Create an ORUS account using your email address, then verify it.
2. Choose the new business registration option and select your taxpayer type.
3. Fill in your business details, which mirror the fields in Form 1901 or 1903.
4. Upload your requirements as scanned PDFs.
5. Pay the ₱30 DST through the BIR's ePayment channels once your application is accepted.
6. Receive your eCOR and the ORUS QR code for your registration.

Respond promptly to any email from the BIR about your application to avoid delays.

ORUS isn't the only online option. The BIR also accepts new business registrations through the NewBizReg Portal and the Philippine Business Hub, which links your SEC or DTI, BIR, SSS, PhilHealth and Pag-IBIG registrations. If ORUS has technical errors, you can register at your RDO instead. Bring proof of the error, such as a screenshot.

How to register your business with BIR in person (RDO)

If you prefer to register in person, file at the Revenue District Office (RDO) that has jurisdiction over your registered business address.

1. Submit your documents at your RDO's New Business Registration Counter.
2. Pay the ₱30 DST at the RDO or an Authorized Agent Bank (AAB) that works with your RDO.
3. Claim your COR (Form 2303) once the BIR notifies you that it's ready. In-person applications typically take 3–5 business days.

What to do after you get your COR

Register your books of accounts

If you didn't register manual books of accounts at your BIR RDO, you may register them online through BIR ORUS. ORUS issues a QR code stamp as proof of registration. Print it and paste it on the first page of your manual books, or keep a printed copy on file if your books are computerized.

You can register manual, loose-leaf or computerized books. Loose-leaf and computerized books need a BIR permit before you can register them.

Display your COR or BIR Registration Seal Badge

Physical stores must post their COR in a visible spot. Peddlers and businesses without a fixed location must keep their COR at home or at their head office and show it when asked.

Online sellers must post their eCOR, or the QR code from ORUS, on their website or e-commerce profile page. Businesses with an online presence were initially required display the BIR Registration Seal Badge on their website, mobile app, online shop or e-marketplace profile page under RMC No. 38-2026, but this mandatory hasbeen suspended as of October 2026.

Why BIR registration is important for your business

• ‍Avoid fines and penalties. Operating an unregistered business carries financial penalties and can hurt your reputation. For businesses dealing in public health and safety, operating without proper registration can even lead to imprisonment.‍
• Qualify for business loans and financial services. BIR registration is a basic requirement for most funding and financial services. To open a corporate bank account, you'll need a TIN and COR. You'll also need to be BIR-registered to apply for a bank loan or other types of business financing. First Circle, for example, requires BIR registration to underwrite a business for a Business Credit Line, which offers up to ₱25 million with no collateral required. ‍
• Win more clients and contracts. A solid financial and legal track record shows you're reliable on compliance and supplier payments. This helps you land new clients, get better prices on supplies and services, explore new markets, bid for government contracts, or export your products.

Need help with other business registrations?

BIR registration is only one of the key steps to legalizing your business. Learn how to register your business with DTI or PhilGEPS.