BIR Form 2550Q
Quarterly VAT return
12% VAT, for when gross receipts pass 3 million pesos a year. Since EOPT there is no monthly VAT return, quarterly only.
The official form
BIR Form 2550Q
Quarterly Value-Added Tax Return
April 2024 (ENCS)
Mirrored from bir.gov.ph so you can look at a blank copy without hunting the BIR site. File the real thing through eBIRForms, eFPS, or ORUS, not this copy.
Why this exists, and why it covers you
VAT is a consumption tax the government collects through sellers: you charge it on top of your price, credit the VAT you paid on inputs, and remit the difference. Past the threshold the law considers a business big enough to run that collection machinery.
The threshold exists so small operators are spared the bookkeeping weight; the EOPT law keeps it honest by indexing it to inflation every three years and dropped the monthly return to cut the filing load.
Who this is for
- Anyone whose gross sales or receipts exceed 3,000,000 pesos in any 12-month period
- Anyone who voluntarily registered for VAT
When
- Every quarter
- Within 25 days after each taxable quarter closes.
How to do it
- 01Charge 12% output VAT on your invoices. Deduct input VAT on business purchases. Remit the difference.
- 02Issue VAT invoices with the breakdown the regulations require. Your invoice layout changes when you become VAT-registered.
- 03The monthly 2550M is gone under EOPT. You file 2550Q only.
What bites beginners
- Registration is mandatory once you cross 3 million. The BIR can register you involuntarily and assess back taxes if you ignore it.
- VAT is a pricing decision, not just a form. Your rates either absorb 12% or your clients pay it on top. Plan before you cross the line.
Sources
Statute first, explainers second. When a link and the law disagree, the law wins.
Checked against BIR rules on
Related
TAXKAYA tracks this deadline and computes the numbers this form asks for, from records you were keeping anyway.
Open the appPractical guidance, not legal or tax advice. Written against the rules in force as of July 2026. Verify current dates on bir.gov.ph before filing.