RR No. 6-2026: Invoices Must Now Show Creditable Withholding Tax as a Separate Item
Revenue Regulations (RR) No. 6-2026 amends the mandatory information on a Bureau of Internal Revenue (BIR) invoice: the amount of creditable withholding tax (CWT), if applicable, must now be shown as a separate item. It does this by adding a 22nd item to Section 6(B) of RR No. 7-2024. Unused invoices stay usable if “Less: Withholding Tax” is stamped on their face.
Match Your Invoice's Withholding Line to a BIR Form 2307 FREE →This post covers RR No. 6-2026 only. For the full list of invoice fields, see What Must Appear on a BIR-Compliant Sales Invoice? The RR No. 7-2024 Checklist. For the certificate side of withholding, see the BIR Form 2307 hub.
What does RR No. 6-2026 change? #
RR No. 6-2026 changes one thing: it adds creditable withholding tax to the information an invoice must contain. The regulation is titled “Amending the Mandatory Information Contained in the Invoice Pursuant to Section 6(B) of Revenue Regulations No. 07-2024 to Include Creditable Withholding Tax Information.”
- Issuance amended: Section 6(B) of RR No. 7-2024, which lists the information contained in the invoice issued under Section 237 of the National Internal Revenue Code of 1997 (Tax Code).
- New requirement: item 22, the amount of creditable withholding tax, if applicable, shown as a separate item.
- Legal basis: Sections 244 and 245 of the Tax Code, in relation to Section 47 of Republic Act No. 11976, the Ease of Paying Taxes Act.
- Document dates: the copy on the BIR website carries a BIR date stamp of August 25, 2026, a Department of Finance approval date of September 17, 2026, and a Records Management Division received stamp of October 1, 2026.
Note that the title of the regulation spells the earlier issuance “07-2024”; this site refers to it as RR No. 7-2024.
What does the regulation’s text say? #
The operative text is short: Section 2 of RR No. 6-2026 replaces Section 6(B) of RR No. 7-2024 and inserts one new numbered item. Section 2 provides:
“(B) Information Contained in the Invoice – The Invoice shall contain the following information: … 22. The amount of Creditable Withholding Tax, if applicable, shall be shown as a separate item.”
Source: Section 2, Revenue Regulations No. 006-2026, quoted from the BIR’s published PDF. The ellipses stand for items the PDF itself abbreviates as “xxx xxx xxx”; the regulation reproduces only the new item 22.
Two readings follow directly from the wording:
- The amount, not just a label, must appear. The CWT is a number on its own line, not a note buried in the description.
- “If applicable” ties the line to transactions where creditable withholding tax actually applies.
The regulation does not say how a seller should treat the line when the withholding amount is not known on the date the invoice is issued. Sellers with that situation should confirm the handling with their BIR Revenue District Office or a tax professional.
When does RR No. 6-2026 take effect, and what happens to existing invoices? #
RR No. 6-2026 takes effect fifteen days after publication in the Official Gazette or on the BIR official website, whichever comes first, and it lets taxpayers keep using blank invoices if they stamp them. The two provisions that matter are Section 3 (transitory) and Section 6 (effectivity).
Section 3 provides:
“All unused or unissued invoices existing as of the effectivity date of these Regulations may continue to be used by taxpayers until fully consumed, provided that the phrase ‘Less: Withholding Tax’ is stamped conspicuously on the face of the invoice. Thereafter, all newly printed invoices shall reflect the same phrase prior to its use.”
Section 6 provides:
“These Regulations shall take effect fifteen (15) days following its publication in the Official Gazette or the BIR Official Website, whichever comes first.”
Source: Sections 3 and 6, Revenue Regulations No. 006-2026.
| Situation | What RR No. 6-2026 requires |
|---|---|
| Blank invoices in stock on the effectivity date | Keep using them until consumed, with “Less: Withholding Tax” stamped conspicuously on the face |
| New print run after the effectivity date | The printed invoice must carry the phrase “Less: Withholding Tax” before use |
| Invoice issued on a transaction with CWT | The CWT amount is shown as a separate item (item 22) |
This site has not confirmed the exact publication date, so it does not state a calendar effectivity date. Check the BIR’s issuance page for the publication date and add 15 days.
Worked example: an invoice with a creditable withholding tax line #
A worked example shows where the new line sits. The figures below are fictional and the 2% withholding rate is an assumption for illustration only; the actual rate depends on the payee’s income classification and the applicable Alphanumeric Tax Code (ATC) and regulations.
Assume a VAT-registered consultant bills a client that is a withholding agent for ₱100,000 of services:
| Line | Amount |
|---|---|
| Services rendered | ₱100,000.00 |
| Add: 12% VAT | ₱12,000.00 |
| Total amount payable (VAT-inclusive) | ₱112,000.00 |
| Less: Withholding Tax (assumed 2% of ₱100,000 VAT-exclusive base) | (₱2,000.00) |
| Net amount to be paid | ₱110,000.00 |
The “Less: Withholding Tax” line is the separate item the regulation calls for, and the phrase matches the wording Section 3 uses for stamping unused invoices. In the example, the consultant’s books record ₱2,000 as creditable tax to be claimed against income tax once the client’s certificate arrives.
How does the invoice line relate to BIR Form 2307? #
The invoice line and BIR Form 2307 are separate documents. BIR Form 2307 is the Certificate of Creditable Tax Withheld at Source that a withholding agent issues to the payee. RR No. 6-2026 does not mention it and does not change who issues it or when.
What the new rule does give both parties is a second place to see the same number. The amount withheld on the invoice should tie to the amount on the certificate. For errors to avoid on the certificate itself, see Common Mistakes on BIR Form 2307; a clean invoice line makes quarter-end reconciliation easier.
What should sellers and buyers do now? #
Sellers should update invoice templates and stamp unused stock; buyers should check that supplier invoices show the withholding line. The regulation sets no separate compliance step beyond the invoice content and the transition stamp.
- Find the publication date. Open the BIR’s Revenue Regulations page for 2026, locate RR No. 6-2026, and add 15 days.
- Count unused invoices. List booklets and unissued stock that will still be in use on the effectivity date.
- Stamp “Less: Withholding Tax” conspicuously on the face of each unused invoice that will be used after the effectivity date.
- Update templates for new print runs and for system-generated or electronic invoices so item 22 appears as its own line. See BIR Electronic Invoicing System (EIS) Explained for the electronic invoicing context.
- Reconcile each invoice’s withholding line against the BIR Form 2307 you issue or receive.
Frequently asked questions #
What does RR No. 6-2026 require on a BIR invoice? #
Revenue Regulations No. 6-2026 amends Section 6(B) of RR No. 7-2024 by adding a 22nd item to the mandatory invoice information: the amount of creditable withholding tax, if applicable, shall be shown as a separate item on the invoice.
Do I have to throw away my unused invoices? #
No. Section 3 of RR No. 6-2026 allows unused or unissued invoices existing on the effectivity date to be used until fully consumed, provided the phrase “Less: Withholding Tax” is stamped conspicuously on the face of the invoice. All newly printed invoices must reflect that phrase before use.
When does RR No. 6-2026 take effect? #
Section 6 of RR No. 6-2026 provides that the regulations take effect fifteen (15) days following publication in the Official Gazette or on the BIR official website, whichever comes first. The effectivity date therefore depends on the actual publication date.
Does showing withholding tax on the invoice replace BIR Form 2307? #
No. RR No. 6-2026 only adds a required line to the invoice. It does not mention or change BIR Form 2307, the Certificate of Creditable Tax Withheld at Source, which the withholding agent still issues to the payee as proof of the tax withheld.
Does RR No. 6-2026 apply when no tax is withheld? #
The new item reads “The amount of Creditable Withholding Tax, if applicable, shall be shown as a separate item.” The qualifier “if applicable” means the line is relevant where creditable withholding tax applies to the transaction.
Summary #
RR No. 6-2026 adds one requirement to the invoice rules of RR No. 7-2024: show the creditable withholding tax amount as a separate item. Unused invoices can be used until consumed if “Less: Withholding Tax” is stamped on the face, and new print runs must carry the phrase. The regulation takes effect 15 days after publication, and BIR Form 2307 is unchanged. At the time of writing, this site found no law-firm or audit-firm commentary on the regulation, so the post relies on the primary BIR text.
Source: Revenue Regulations No. 006-2026, Bureau of Internal Revenue.