[Ask the Tax Whiz] VAT zero-rating process of export-oriented enterprises (opens original article in a new tab)

Export-oriented enterprises in the Philippines may apply for VAT zero-rating if they meet a 70% export threshold, requiring DTI-EMB certification and compliance with specific documentation requirements.

• Export-oriented enterprises (EOEs) must meet a 70% export threshold to qualify for VAT zero-rating.
• DTI-EMB certification is required to confirm compliance with the export threshold.
• VAT zero-rating is valid until the end of the applicable taxable year unless revoked.