New BIR Rule: Your Invoices Must Now Show Creditable Withholding Tax (RR No. 6-2026)
The BIR now requires invoices to show creditable withholding tax as its own line whenever tax is withheld. Here is what RR No. 6-2026 says, what to do with the invoices you already have, and what the BIR has not yet clarified.
Starlight Admin
Information current as of October 19, 2026.
From the BIR’s newest invoicing rule: what must appear on your invoice, from when, and what to do with the invoices you already have.
Key takeaways
• Invoices must show the amount of creditable withholding tax (CWT), if applicable, as a separate item. RR No. 6-2026 adds this to the mandatory invoice information under RR No. 7-2024.
• The BIR posted the regulation on its website on October 1, 2026. It takes effect 15 days after publication, so it is already in force.
• Unused or unissued invoices can be used until consumed if “Less: Withholding Tax” is stamped conspicuously on the face. Newly printed invoices must carry the phrase before use.
• No new tax and no change to withholding rates. The regulation does not mention BIR Form 2307, which stays a separate document.
• The regulation states no penalty and says nothing about permits or system updates. The BIR has not yet clarified either point.
The BIR now requires invoices to show creditable withholding tax on the invoice as its own line whenever tax is withheld on the transaction. If you issue invoices to customers that withhold, your template needs a change. Here is what the rule says and what to update.
What Changed
RR No. 6-2026 amends Section 6(B) of RR No. 7-2024, the rule that lists the information every invoice must contain under the Ease of Paying Taxes (EOPT) Act (Republic Act No. 11976). It adds a new item to that list: the amount of creditable withholding tax, if applicable, must be shown as a separate item.
The regulation is signed by the Finance Secretary and was posted on the BIR website on October 1, 2026. The BIR has described the purpose as making the tax withheld on a transaction easy to identify and verify, which helps both the seller and the buyer keep consistent records.
The regulation does not create a new tax and does not change any withholding rate. It changes what the invoice must show.
When Does It Apply?
The regulation takes effect 15 days after its publication in the Official Gazette or on the BIR website, whichever comes first. The BIR posted it on its website on October 1, 2026, so the 15 days have passed and the rule is already in effect.
Who Is Affected?
The new line is required “if applicable,” meaning on transactions where tax is actually withheld by the customer. In practice, this mainly concerns:
• Suppliers and service providers whose customers are withholding agents, such as corporations and government offices that deduct tax before paying.
• Businesses that issue invoices from software, POS systems, or accounting systems, because the field must be built into the invoice template.
• Buyers acting as withholding agents, who should confirm with suppliers how the CWT will be shown so that invoices and withholding records match.
If none of your customers withhold tax on your sales, this line may not appear on your invoices. If you are unsure, ask your accountant to review your customer base.
What About Your Existing Invoices?
The regulation gives a transition rule for printed stock:
• Unused or unissued invoices that exist on the effectivity date may continue to be used until they are fully consumed, as long as the phrase “Less: Withholding Tax” is clearly stamped on the face of the invoice.
• Newly printed invoices must already carry the same phrase before they are used.
One point the regulation leaves open: it does not say whether the stamp is needed on invoices for sales where no tax is withheld. The text reads as applying to unused stock generally, so stamping all remaining invoices is the safer approach unless your RDO advises otherwise.
If you are about to reorder invoices, update the layout first so you are not stamping an entire new batch.
Does This Replace BIR Form 2307?
No. RR No. 6-2026 does not mention or change BIR Form 2307. The invoice line shows the amount withheld on that transaction. The Certificate of Creditable Tax Withheld at Source (BIR Form 2307) is a separate document that the withholding agent issues to the payee, and it remains the certificate the payee relies on to support the credit. Keep issuing, collecting, and filing both.
The invoice shows what was withheld. Form 2307 is the certificate that supports the credit.
Your Action Checklist
1. Review your invoice template. Add a clear, separate line for the CWT amount, labelled “Less: Withholding Tax.”
2. Update your billing or accounting software. Ask your provider whether the field is available, and test before issuing live invoices.
3. Stamp or reprint old stock. Use the required stamp on unused invoices and plan new print runs with the updated layout.
4. Confirm each customer’s withholding status. Know whether the customer withholds before you issue the invoice.
5. Brief your finance team. The people who issue invoices, record collections, and reconcile CWT should all follow the same format.
6. Match your records. Reconcile invoices against the Form 2307 certificates you receive.
7. Build it into e-invoicing. Under BIR Revenue Memorandum Circular (RMC) No. 98-2026, covered taxpayers must issue electronic invoices on or before December 31, 2026; micro taxpayers are excluded from the mandate. If you are covered, include the CWT field in your e-invoicing setup now.
What the Regulation Does Not Say
RR No. 6-2026 is short. It does not state its own penalty, and it does not say whether changing your invoice layout requires a separate BIR permit or system update filing. Because the CWT line is now part of the mandatory invoice content, an invoice that omits it where CWT applies would not match Section 6(B) of RR No. 7-2024. Section 264(a) of the Tax Code penalizes issuing invoices that do not contain all the information required to be shown, and the BIR’s schedule of compromise penalties lists that violation. As of October 19, 2026, however, we found no BIR issuance saying whether or how it will be applied to the CWT line, and penalty amounts have been amended over time, so confirm the current figures with your RDO or a licensed professional before relying on any number.
Until the BIR clarifies, we recommend checking with your Revenue District Office (RDO) if your invoice format is registered with the BIR or if you use an approved system, and keeping a record of the changes you make.
How Starlight Can Help
Our tax compliance and bookkeeping teams can review your invoice template, check your billing system, and align your invoices with your withholding records, so your documents and your returns tell the same story. The rest of the BIR year is on our Philippine tax calendar.
Need help updating your invoices? Book a compliance consultation or call 0917 631 8876, Mondays to Fridays, from our Makati office.
Frequently Asked Questions
What is RR No. 6-2026?
It is a BIR Revenue Regulation that amends Section 6(B) of RR No. 7-2024 to add one item to the mandatory invoice information: the amount of creditable withholding tax, if applicable, shown as a separate item. It was posted on the BIR website on October 1, 2026.
When does RR No. 6-2026 take effect?
Fifteen days after publication in the Official Gazette or on the BIR website, whichever comes first. The BIR posted it on its website on October 1, 2026, so the 15 days have already passed and the rule is in force.
Do I need to reprint my invoices?
Not immediately. Unused or unissued invoices that exist on the effectivity date can be used until fully consumed, provided “Less: Withholding Tax” is stamped conspicuously on the face. Newly printed invoices must carry that phrase before they are used.
What if none of my customers withhold tax?
The requirement applies “if applicable,” so the line is needed only on transactions where creditable withholding tax applies. Review your customer base with your accountant to confirm.
Does the invoice line replace BIR Form 2307?
No. The regulation does not mention Form 2307. The invoice shows the amount withheld on the transaction, while Form 2307 is the separate certificate the withholding agent issues to the payee.
Is there a penalty for leaving the line off?
RR No. 6-2026 does not state a penalty of its own. Section 264(a) of the Tax Code penalizes issuing invoices that lack required information, but the BIR has not said how it will apply to this requirement. Confirm current penalty amounts with your RDO or a licensed professional.
Does this apply to electronic invoices?
The regulation amends the mandatory invoice information generally and does not carve out electronic invoices. Taxpayers covered by the e-invoicing mandate, due December 31, 2026 under RMC No. 98-2026, should make sure their system can show the CWT line.
This article is for general information only and is not tax advice. Please consult a licensed professional about your specific situation.
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