13/10/2026
๐ฃ๐๐ญ๐ ๐ ๐ฒ๐บ๐ผ๐ฟ๐ฎ๐ป๐ฑ๐๐บ ๐ข๐ฟ๐ฑ๐ฒ๐ฟ (๐ ๐ข) ๐ก๐ผ. ๐ฎ๐ฌ๐ฎ๐ฒ-๐ฌ๐ฎ๐ณ ๐๐ฒ๐๐ ๐๐ต๐ฒ ๐ด๐๐ถ๐ฑ๐ฒ๐น๐ถ๐ป๐ฒ๐ ๐ณ๐ผ๐ฟ ๐ฎ๐ฝ๐ฝ๐น๐๐ถ๐ป๐ด ๐ณ๐ผ๐ฟ ๐ฉ๐๐ง ๐๐ฒ๐ฟ๐ผ-๐ฟ๐ฎ๐๐ถ๐ป๐ด ๐ฐ๐ฒ๐ฟ๐๐ถ๐ณ๐ถ๐ฐ๐ฎ๐๐ถ๐ผ๐ป๐ ๐ณ๐ผ๐ฟ ๐๐ฎ๐น๐ฒ๐ป๐ฑ๐ฎ๐ฟ ๐ฌ๐ฒ๐ฎ๐ฟ (๐๐ฌ) ๐ฎ๐ฌ๐ฎ๐ณ, ๐๐ป๐ฑ๐ฒ๐ฟ ๐๐ต๐ฒ ๐๐ฅ๐๐๐ง๐ ๐ ๐ข๐ฅ๐ ๐๐ฐ๐.
Key Requirements:
* ๐ช๐ต๐ผ ๐ฎ๐ฝ๐ฝ๐น๐ถ๐ฒ๐: Qualified Registered Export Enterprises (REEs) and High-Value Domestic Market Enterprises (HVDMEs), through PEZA - The One Portal System (PTOPS).
* ๐ฅ๐๐ ๐๐ต๐ฟ๐ฒ๐๐ต๐ผ๐น๐ฑ๐: CREATE/CREATE MORE REEs need at least ๐ณ๐ฌ% ๐ฒ๐
๐ฝ๐ผ๐ฟ๐ ๐๐ฎ๐น๐ฒ๐. Pre-CREATE Filipino-owned REEs may keep ๐ฑ๐ฌ%; pre-CREATE foreign-owned REEs observe the ๐ฏ๐ฌ% local-sales cap (70% export).
* ๐๐ฉ๐๐ ๐๐: Investment capital above โฑ๐ญ๐ฑ ๐ฏ๐ถ๐น๐น๐ถ๐ผ๐ป in an import-substituting sector, or export sales of at least ๐จ๐ฆ$๐ญ๐ฌ๐ฌ ๐บ๐ถ๐น๐น๐ถ๐ผ๐ป in the preceding year.
* ๐๐ฒ๐๐ฒ๐น๐ผ๐ฝ๐ฒ๐ฟ๐, ๐๐๐ถ๐น๐ถ๐๐ถ๐ฒ๐, ๐ฎ๐ป๐ฑ ๐ณ๐ฎ๐ฐ๐ถ๐น๐ถ๐๐ถ๐ฒ๐ ๐ฒ๐ป๐๐ฒ๐ฟ๐ฝ๐ฟ๐ถ๐๐ฒ๐: File a notarized certification that at least ๐ณ๐ฌ% of leasable area, or power/water demand, is dedicated to REEs.
* ๐๐ผ๐ฐ๐๐บ๐ฒ๐ป๐๐: REEs must also submit a certified Sales Summary consistent with their books, audited financial statements, and EZMPRs.
* ๐ช๐ต๐ถ๐ฐ๐ต ๐๐ฒ๐ฎ๐ฟ ๐ถ๐ ๐๐ฒ๐๐๐ฒ๐ฑ: Q4 2026 filers are assessed on current-year performance; Q1 2027 filers on the preceding year.
The certification covers only qualified local purchases directly attributable to the registered activity, and false or inaccurate submissions may lead to denial or cancellation.
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Filing Windows:
๐ข๐ฐ๐๐ผ๐ฏ๐ฒ๐ฟ ๐ฑ โ ๐๐ฒ๐ฐ๐ฒ๐บ๐ฏ๐ฒ๐ฟ ๐ฏ๐ญ, ๐ฎ๐ฌ๐ฎ๐ฒ and ๐๐ฎ๐ป๐๐ฎ๐ฟ๐ ๐ญ โ ๐ ๐ฎ๐ฟ๐ฐ๐ต ๐ฏ๐ญ, ๐ฎ๐ฌ๐ฎ๐ณ โ Covers CY 2027. Filings after March 31, 2027 are valid only from the date of filing.
Source:https://www.peza.gov.ph/sites/default/files/m.o._no._2026-027_guidelines_for_the_application_of_vat_zero-rating_certifications_for_cy_2027.pdf
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