The BIR published Revenue Regulations (RR) 6-2026 on Oct. 1, 2026, amending the invoicing requirements under RR 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 6-2026 takes effect 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 Oct. 1, the regulations took effect on Friday, Oct. 16, 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