BIR compliance6 min read
BIR Form 2550Q: your quarterly VAT return, and how Odoo prepares it
The 2550Q quarterly VAT return after TRAIN and EOPT: deadline, what changed for services, and where Odoo's 2550Q report fits.
BIR tax calendar: monthly, quarterly and annual deadlines, and the Odoo report behind each
A VAT-registered corporation in the Philippines files something with the BIR almost every month. Here is the recurring calendar from late 2026 into 2027, who each form applies to, the rule behind each date, and which Odoo report prepares the figures before you file.
Prepared by the TechNext Philippines Odoo and finance team, Taguig City.
By TechNext · · Updated · 10 min readBIR compliance
Key takeaways
- Monthly: 0619-E, 0619-F and 1601-C by the 10th of the following month. eFPS filers may have staggered dates by industry group, from the 11th to the 15th.
- Quarterly: 2550Q and the SLSP by the 25th day after the quarter, the 1601-EQ and 1601-FQ with the QAP by the last day of the following month, and the 1702Q within 60 days.
- Annual: 2316, 1604-C and 1604-F by 31 January, 1604-E by 1 March, the 1702-RT by 15 April and the eAFS attachments 15 days after that.
- Covered taxpayers must issue BIR electronic invoices by 31 December 2026.
- Odoo's Philippine localisation (tax report, 2307, SLSP, SAWT and QAP in Odoo 19, plus 2306, 2551Q, Book of Accounts and payroll forms in Odoo 20) prepares the figures for most of these, once TechNext sets it up. You still file on eBIRForms or eFPS yourself.
Most BIR penalties we see in Odoo projects do not come from wrong figures. They come from a form nobody remembered. A VAT-registered corporation has monthly withholding remittances, quarterly VAT and income tax, quarterly alphalists and a cluster of annual returns in January, March and April. This guide puts them in one table, with the rule behind each date and the Odoo report that prepares the figures. It reflects the rules as they stand in October 2026.
Three things that move the dates
- eFPS or eBIRForms. eFPS (the BIR's Electronic Filing and Payment System) filers may have staggered filing dates by industry group for the monthly returns. Recent calendars list Group E filing on the 11th through Group A on the 15th, with e-payment on the 15th (the 20th for December compensation tax). eBIRForms filers use the 10th.
- Weekends and holidays. When a deadline falls on a weekend or a holiday, published calendars move it to the next working day. Several dates below fall on a weekend in 2027, so check the BIR tax calendar for the exact day.
- Fiscal years. The dates below assume a calendar year. If your year ends in another month, the quarterly and annual income tax dates follow your fiscal quarters instead.
In Odoo, the fiscal year end is set on the company and the tax return periodicity in the Accounting settings, so the periods your reports cover match your own year and filing rhythm. TechNext sets both up when we configure your Odoo.
The calendar, form by form
Dates in brackets are the next ones due for a calendar-year company.
| Form | What it is | Who files | Deadline | Odoo report or source |
|---|---|---|---|---|
| 0619-E | Monthly remittance of expanded (creditable) withholding tax, first two months of each quarter | Withholding agents, even with nothing withheld | 10th of the following month (November 2026: 10 December 2026). eFPS: staggered by group, up to the 15th | No dedicated report: the tax report or journal items filtered on your expanded withholding taxes for the month. See EWT and ATC codes |
| 0619-F | Monthly remittance of final withholding tax, first two months of each quarter | Withholding agents paying income subject to final tax | Same as 0619-E | No dedicated report: the tax report or journal items filtered on your final withholding taxes for the month |
| 1601-C | Monthly return of tax withheld on compensation | Employers | 10th of the following month; 15 January for December. eFPS: filing staggered by group, 11th to 15th; recent calendars show e-payment on the 15th (20 January for December) | Odoo 20 payroll: 1601-C items. Odoo 19 has no Philippine payroll package from Odoo, so figures come from your payroll system. See Philippine payroll |
| 2307 (issue) | Certificate of creditable tax withheld, given to each supplier | Withholding agents | Within 20 days after the quarter (Q4 2026: 20 January 2027), or on payment if the payee asks | Odoo 19: Download BIR 2307 XLS from selected vendor bills, then convert it to the BIR PDF. Odoo 20: 2306 and 2307 certificates in the BIR PDF format. See Form 2307 |
| 2550Q | Quarterly VAT return | VAT-registered businesses, even with no sales | Within 25 days after the quarter (Q4 2026: 25 January 2027) | 2550Q (PH) tax report under Accounting > Reporting > Tax Report (Odoo 19 and 20). See Form 2550Q |
| SLSP | Summary List of Sales and Purchases | VAT-registered businesses | Non-eFPS: with the 2550Q, the 25th day after the quarter. Recent calendars list a later e-submission date for eFPS filers (30 April 2026 for Q1 2026); check the BIR tax calendar | SLSP report, exported by month as DAT files for the BIR's ReLiEf module. See SLSP |
| 2551Q | Quarterly percentage tax return | Non-VAT businesses (not the VAT corporation in this guide) | Within 25 days after the quarter | Odoo 20: 2551Q report. Odoo 19: tax report filtered on your percentage taxes. See Form 2551Q |
| 1601-EQ + QAP | Quarterly return of expanded withholding tax, with the Quarterly Alphalist of Payees | Withholding agents | Last day of the month after the quarter (Q4 2026: 31 January 2027) | QAP report and DAT export, which Odoo's documentation lists as supporting the 1601-EQ; amounts from the tax report. See SAWT and QAP |
| 1601-FQ + QAP | Quarterly return of final withholding tax | Withholding agents paying income subject to final tax | Last day of the month after the quarter | No dedicated report: the tax report or journal items filtered on your final withholding taxes. Odoo 20 adds BIR 2306 certificates |
| 1702Q + SAWT | Quarterly corporate income tax return | Corporations | Within 60 days after each of the first three quarters (Q3 2026: 29 November 2026, a Sunday, and 30 November is a holiday, so check the BIR tax calendar for the working day) | Profit and Loss for the quarter, plus the SAWT report and DAT export, which Odoo's documentation lists as supporting the 1702Q |
| Books of accounts | Registration of the year's books in ORUS | All taxpayers keeping loose-leaf or computerised books | Loose-leaf: within 15 days after year-end (15 January 2027). Computerised: within 30 days (30 January 2027) | Odoo 20: Book of Accounts report. Odoo 19: General Ledger and journal reports. See books of accounts |
| 2316 | Certificate of compensation and tax withheld | Employers, to each employee | By 31 January 2027, or on the last pay if the employee leaves earlier. Signed copies for substituted filing to the BIR by 28 February | Odoo 20 payroll: yearly 2316 report |
| 1604-C | Annual information return on compensation, with the alphalist of employees | Employers | 31 January of the following year | Odoo 20 payroll: 1604-C worksheets and alphalist DAT export |
| 1604-F | Annual information return on final withholding tax, with the alphalist of payees | Withholding agents paying income subject to final tax | 31 January of the following year | No dedicated report: the tax report or journal items filtered on your final withholding taxes for the year |
| 1604-E | Annual information return on expanded withholding tax, with the alphalist of payees | Withholding agents | 1 March of the following year (1 March 2027) | QAP report for the year, which Odoo's documentation lists as supporting the 1604-E |
| 1702-RT | Annual corporate income tax return | Corporations on the regular rate | 15th day of the fourth month after year-end (15 April 2027) | Profit and Loss, Balance Sheet and the SAWT (listed in Odoo's documentation as supporting the 1702) |
| AFS via eAFS | Audited financial statements and other attachments to the 1702-RT | Corporations filing electronically | Within 15 days after the 1702-RT deadline (30 April 2027) | Your auditor's report, built from Odoo's year-end statements |
| E-invoicing | Issuing electronic invoices that meet BIR requirements | Covered taxpayers under RR 26-2025 | On or before 31 December 2026 | No built-in EIS link. See BIR e-invoicing |
Where the dates come from
- Monthly withholding. RR 11-2018 sets the 0619-E and 0619-F on the 10th of the following month, and the 15th for eFPS users. The BIR's eFPS group schedule spreads filing from the 11th to the 15th, and published calendars follow it.
- Quarterly withholding. RR 11-2018 sets the 1601-EQ and 1601-FQ on the last day of the month after the quarter. RMC 55-2026 (26 May 2026) reminds withholding agents that the alphalist is part of the return, so it shares the return's deadline: last day of the following month for the QAP, 31 January for the compensation and final tax alphalists, and 1 March for the expanded withholding alphalist.
- Income tax. Section 77(B) of the Tax Code sets the 1702Q within 60 days after each of the first three quarters, and the final return by 15 April (or the 15th day of the fourth month after a fiscal year-end).
- Certificates. RR 11-2018, amending RR 2-98, sets the 2307 and 2306 within 20 days after the quarter, or with the payment if the payee asks.
- Payroll. Section 83 of the Tax Code sets the 2316 and the annual employer return by 31 January. RR 11-2018 sets 28 February for the employer to submit the signed 2316 copies for substituted filing.
- Books. RMC 4-2026 confirmed that loose-leaf and computerised books are registered online through ORUS. Its table shows the regular dates of 15 January and 30 January; for taxable year 2025 it extended them to 31 January and 17 February 2026. Do not plan around an extension.
Under the EOPT Act (RA 11976) and RR 4-2024, you can file electronically and pay at any authorised agent bank, wherever you are registered. Those rules did not change the dates above.
Set up reminders in Odoo
Odoo Accounting has a Tax Return Periodicity setting under Accounting > Configuration > Settings. According to Odoo's 19.0 documentation, you set the period, the journal, and a Deadline that defines when Odoo sends reminders to submit the return. The Tax Returns journal on the Accounting dashboard then shows upcoming tasks and deadlines, and a missed deadline shows in red.
This covers the main periodic tax return. It does not create a separate reminder for each BIR form in the table. Keep the table as your recurring checklist, assign an owner to each row, and use the Lock Tax Return date in Odoo once a period is filed, so posted entries cannot change the figures you reported.
You don't need to hire your own team. A TechNext adviser maps which of these forms apply to your business, then our team in Taguig City configures Odoo so the figures for each come from a report you review before you file. TechNext is not affiliated with the BIR and does not file returns for clients. See how we set up Odoo for BIR requirements.
Rules change. This article reflects the Tax Code as amended by TRAIN and the EOPT Act, RR 11-2018, RR 4-2024, RR 26-2025, RMC 4-2026, RMC 55-2026 and published BIR tax calendars available on 24 October 2026. Dates can move for weekends, holidays and BIR extensions. It is not tax advice: check the BIR tax calendar and confirm with your accountant before you act.
Sources
- National Internal Revenue Code (RA 8424), Sections 77 and 83
- RR 11-2018: 0619-E and 0619-F, 1601-EQ and 1601-FQ, 2307, 1604-E and 1604-F
- RMC 55-2026: alphalist deadlines (BIR), summarised in PwC Tax Alert No. 32
- RMC 4-2026: ORUS registration of books and deadlines (BIR)
- Forvis Mazars: January 2026 tax calendar, April 2026 and May 2026, including eFPS group dates
- Forvis Mazars: February 2025 tax calendar, 2316 copies for substituted filing
- Grant Thornton: filing the annual ITR and eAFS attachments
- Grant Thornton: filing and payment under RR 4-2024
- RA 11976 (EOPT Act)
- Odoo documentation: Philippines fiscal localisation, Odoo documentation: tax returns and Odoo 20 release notes
Common questions
Do eFPS filers have different deadlines?
For the monthly 0619-E, 0619-F and 1601-C, yes. eFPS filers may have staggered dates by industry group, from the 11th to the 15th of the following month. eBIRForms filers use the 10th. Quarterly and annual returns generally share one date.
Do I file a 0619-E for the third month of the quarter?
No. The 0619-E and 0619-F cover the first two months. The third month goes into the 1601-EQ or 1601-FQ, due the last day of the month after the quarter.
When are the 1604-C and 1604-E due?
The 1604-C (and the 1604-F) by 31 January of the following year, and the 1604-E by 1 March, each with its alphalist. RMC 55-2026 restates these dates.
When do I submit the audited financial statements?
For an electronically filed 1702-RT, the AFS and other attachments go through the BIR's eAFS system within 15 days after the filing deadline. For a calendar-year company, that is 30 April.
Does Odoo file these returns with the BIR?
No. Odoo prepares the figures in its reports and DAT exports. You file and pay on eBIRForms or eFPS yourself. Odoo also has no built-in connection to the BIR's EIS, and TechNext has not built one.
About TechNext. TechNext Pte. Ltd. is a trusted expert adviser for ERP and compliance: an Odoo Ready Partner headquartered in Singapore, with its main development and consulting hub in Taguig City, Metro Manila and an AI engineering hub in Ho Chi Minh City. Our own experts implement Odoo end to end (discovery, configuration, data migration, training and support), set up with the Philippine (BIR) and Singapore (GST) localisations, for clients in 25+ countries. We are not affiliated with, accredited by or acting for the BIR or any government agency, and we do not file or register on your behalf. About us · Get a quotation
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