Invoices must now disclose creditable withholding tax
(Revenue Regulation No. 06-2026 published in BIR website on October 01, 2026)
This Tax Alert is issued to inform taxpayers of the additional invoicing requirement introduced under Revenue Regulations (RR) No. 6-2026, which mandates the disclosure of creditable withholding tax (CWT) as a separate item in the invoice, when applicable.
Amendatory provisions
RR No. 6-2026 amends Section 6(B) of RR No. 7-2024, which prescribes the mandatory information that must be indicated in invoices pursuant to the implementation of Republic Act No. 11976, otherwise known as the Ease of Paying Taxes (EOPT) Act.
Under the amendment, invoices are now required to reflect the amount of creditable withholding tax, if applicable, as a separate item in addition to the information already required under Section 6(B) of RR No. 7-2024.
Transitory provisions
Taxpayers with unused or unissued invoices upon the effectivity of RR No. 6-2026 may continue to use such invoices until fully exhausted, provided that the phrase “Less: Withholding Tax” is conspicuously stamped on the face of the invoice.
Meanwhile, all newly printed invoices must already contain the phrase “Less: Withholding Tax” prior to their use.
Effectivity
RR No. 6-2026 shall take effect fifteen (15) days after its publication in the Official Gazette or on the BIR's official website, whichever comes first.
What this means for taxpayers
Taxpayers should review their invoicing templates, billing systems, and e-invoicing processes to ensure compliance with the new disclosure requirement. Businesses subject to creditable withholding tax arrangements should likewise coordinate with their suppliers to facilitate the proper presentation of CWT in invoices once the regulation becomes effective.