GUIDE: How to register as a freelancer with the BIR

Being your own boss sounds like a dream—until you realize you’re also HR, accounting, and a secretary.

Well, welcome to full-time adulting! Freelancing means you get the total freedom, but it also means doing your own taxes.

Your first move? Get registered with the Bureau of Internal Revenue, which views freelancers as self-employed individuals or professionals.

Here's what to know if you're registering as a freelancer.

Who needs to register

If you're earning income from freelance work or practicing a profession independently, you generally need to register with the BIR as a self-employed individual. Those included in this category are freelancers, artists, directors, bloggers, vloggers, online streamers, social media influencers, content creators, and other self-employed individuals.

The BIR's 2026 Citizens' Charter says self-employed individuals engaged in business or the practice of a profession should register on or before the commencement of business. For professionals without a physical business address, registration is handled by the Revenue District Office with jurisdiction over their place of residence.

You can click here to check the BIR's list of individuals who may register and where they should register.

What you'll need

For self-employed individuals and professionals who are not regulated by the Professional Regulation Commission, the BIR's current checklist includes:

1. BIR Form 1901 — two originals for manual applications
2. A government-issued ID showing your name, address, and birthdate
3. If your ID does not show your address, additional proof of residence or business address may be required
4. Invoice requirements, depending on whether you will use BIR Printed Invoices or print your own invoices
5. For online applications, the BIR says applicants should upload a selfie photo holding their government-issued ID.

You can check out the BIR’s full checklist of documentary requirements here.

How to register online

The BIR's Online Registration and Update System allows self-employed individuals to register their business online.

To start, create an account on ORUS and select “New Registration.” You can then choose the appropriate registration type and submit the required information and documents online.

For online applications, applicants must upload a selfie photo holding their government-issued ID. The BIR also requires a final clear sample of the applicant's own invoices or the purchase of BIR Printed Invoices.

Once the registration is processed, taxpayers can generate and receive their electronic Certificate of Registration through ORUS.

Freelancers no longer need to pay the P500 Annual Registration Fee as BIR stopped collecting since Jan. 22, 2024, following the implementation of the Ease of Paying Taxes Act. The change applies to both new and existing business taxpayers.

However, online registrants still need to pay P30 for loose Documentary Stamp Tax to receive their eCOR.

What happens after registration?

Once registered, freelancers need to comply with the tax obligations applicable to their taxpayer classification, including keeping the required books of accounts, issuing invoices, and filing the appropriate tax returns.

The BIR also allows books of accounts to be registered through ORUS.

For freelancers who are also employed, their tax classification may be different. The BIR considers people who earn income both as employees and from independent professional or business activities as mixed-income earners, so their registration and filing obligations may differ.

Tax rules can vary depending on a freelancer's income, type of work, and other sources of earnings, so it's best to check the BIR's current requirements or consult a tax professional for circumstances specific to you.

You can check out the BIR's current requirements for filing income tax returns here.