BIR requires creditable withholding tax to be shown separately on invoices

The BIR published Revenue Regulations (RR) No. 6-2026 on 1 October 2026, amending the invoicing requirements under RR No. 7-2024 by requiring the amount of creditable withholding tax (CWT), where applicable, to be shown separately on invoices.

Key amendment

Invoices must now indicate the applicable CWT amount as a separate line item, in addition to the information already required under existing invoicing rules.

Transitory provisions

To facilitate compliance:

• Unused or unissued invoices as of the effectivity date may continue to be used until fully exhausted, provided the phrase “Less: Withholding Tax” is conspicuously stamped on the face of the invoice.
• Newly printed invoices must already include the phrase “Less: Withholding Tax” before use.

Effectivity

RR No. 6-2026 takes effect fifteen (15) days following its publication in the Official Gazette or on the BIR official website, whichever comes first. Counting from its publication on the BIR website on 1 October 2026, the regulations take effect on 16 October 2026.

Compliance considerations

Taxpayers should review their invoice templates and formats, billing and accounting systems; and electronic invoicing processes to ensure that CWT can be reflected as a separate line item on invoices. Businesses with unused invoice stocks should ensure that the required notation is stamped on the invoices before use.

Please be guided accordingly.

Source:  

P&A Grant Thornton  

Certified Public Accountants  

P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd.

As published in SunStar Cebu, dated 21 October 2026