BIR Registration Seal Badge Deadline 2026: What Online Sellers Must Do

If you sell online in the Philippines, the recent e-invoicing update isn’t the only BIR update on your radar this week. While RMC 98-2026 settled back-end e-invoicing rules, the BIR also released RMC 99-2026 to address front-end compliance, giving online sellers some breathing room on store display requirements.

Under Revenue Memorandum Circular (RMC) No. 99-2026, dated July 22, 2026 and published by the BIR on September 24, 2026, online sellers, merchants, and other covered taxpayers now have until October 31, 2026 to display the badge. Post it by then and you won’t be penalized for being late. Miss that date, and non-display becomes penalizable again.

What RMC 99-2026 Actually Changes

RMC 99-2026 isn’t a new rule. The badge requirement has existed since April, under RMC 38-2026. What’s new is the deadline, and the fact that you won’t get penalized for missing it, as long as you’re compliant by October 31.

One thing to be clear on: the rule itself hasn’t moved. You’re still technically supposed to comply immediately. What changed is that you get until October 31 before that lateness costs you anything.

Why This Is Happening Now

The badge exists to replace posting your full Certificate of Registration (COR) online, which used to expose your TIN and business address to anyone who looked. Uptake since April has been slow. RMC 99-2026 reads as the BIR setting a real date before it starts enforcing, rather than leaving the requirement open-ended.

What This Means for Your Business

This applies whether you run a full e-commerce store, sell through Shopee or Lazada, or just take orders through a Facebook or Instagram business page. If you have an online presence tied to a BIR registration, the badge requirement covers you.

Getting one is free. But if your COR or eCOR doesn’t have a QR code yet, you’ll need to update your registration first, either through ORUS or your RDO, and pay a ₱30 documentary stamp tax. That update has to happen before the badge itself can be issued, so it’s worth checking now rather than in the last week of October.

On penalties: neither RR 7-2024, RR 15-2024, nor RMC 38-2026 spells out a fine specific to this violation in the text we’ve reviewed. Tax advisories have reported figures around ₱1,000 per violation, in line with Section 275 of the Tax Code, the general penalty for BIR rule violations that don’t carry their own stated fine. Treat that as the likely exposure, not a confirmed number.

What to Do Before October 31, 2026

1. Check if your COR/eCOR already has a QR code. If it doesn’t, update your registration through ORUS or your RDO and pay the ₱30 DST first.
2. Generate or download your badge through ORUS. It’s free once your registration is current.
3. Post it on every platform you sell on, not just one: your website, your app if you have one, your marketplace store pages, and your business social media pages.
4. Post only the badge, not your full COR. Only the Seal Badge belongs on your public-facing platforms.
5. Keep the image unaltered. Clear, readable, unedited, exactly as issued.
6. Keep a screenshot of each platform where you’ve posted it. A simple dated log per channel is enough proof if it’s ever questioned.

Getting Your Registration in Order Before the Badge Goes Up

Most online sellers register once at setup and don’t touch it again. Requesting a badge often surfaces exactly what’s changed since then: an outdated address, a business line that was never added, a COR that’s simply out of date.

We help online sellers fix that before it becomes a rushed update near a deadline, not after. If you’re not sure your registration still matches what you’re actually doing online, get it checked before it becomes a hassle. See how our corporate services can help your business.

Frequently Asked Questions

I only advertise on Facebook but complete sales offline. Do I still need the badge?
Yes. If your business has any online presence tied to your BIR registration, including just a Facebook page used to advertise, the requirement applies, even if the actual sale happens elsewhere.

I sell on my own website plus Shopee and Lazada. Do I need a different badge for each one?
No, it’s the same badge. You just post it on every platform where you have a presence, not a unique one per channel.

Can I just post my full BIR Certificate of Registration instead of the badge?
No. Only the Seal Badge is meant to appear on your official online platforms going forward, not the full COR or eCOR.

What happens if I still don’t have the badge up after October 31, 2026?
The penalty waiver only covers you up to that date. Reported figures put the exposure at around ₱1,000 per violation, though we haven’t found that number stated directly in the regulations themselves.