BIR ORUS Registration Guide 2026
Complete guide to registering your accounting books through BIR ORUS (Online Registration and Update System) for Philippine SMEs
What you'll learn in this BIR ORUS registration guide
This BIR ORUS registration guide for Philippine SMEs walks you through the Online Registration and Update System for accounting books. Learn about the 2026 deadlines, registration process, and compliance requirements to avoid penalties.
For more BIR compliance guides, also see our BIR Business Registration Guide, 2026 BIR Tax Deadlines Calendar, Philippines Business Compliance Guide 2026, and BIR Penalties Guide 2026.
Why BIR ORUS Registration Matters for Philippine SMEs
Mandatory Compliance
All registered businesses must register their books of accounts through ORUS
2026 Deadlines
January 31, 2026 for loose-leaf books, February 17, 2026 for computerized books
Avoid Penalties
Non-compliance can result in monetary penalties and audit issues
What is ORUS? Understanding the System
ORUS (Online Registration and Update System)
The BIR's official digital platform for business registration-related transactions, allowing taxpayers to register, update, and manage their business information online.
Why ORUS Exists
- • Streamline taxpayer registration
- • Reduce paperwork and long RDO lines
- • Improve monitoring of accounting records
- • Strengthen revenue collection nationwide
What ORUS Covers
- • Business registration updates
- • Registration of books of accounts
- • QR code generation for registered books
- • Other compliance-related updates
Types of Books Required for Registration
Permanently Bound Loose-Leaf Books
Printed accounting records that are compiled, bound, and stored physically.
Computerized Books of Accounts
Accounting records maintained using accounting software or POS systems.
Updated Registration Deadlines for 2026
⏰ Important 2026 Deadlines
The BIR granted deadline extensions due to technical issues. These are the final dates for compliance.
Loose-Leaf Books
For permanently bound accounting records
Computerized Books
For software-based accounting systems
Step-by-Step ORUS Registration Process
Access ORUS
Go to the BIR ORUS portal via the official BIR website
Log In or Create Account
Existing users log in, new users complete registration and email verification
Select Registration Type
Choose between permanently bound loose-leaf books or computerized books of accounts
Enter Required Information
Provide business details, TIN, RDO code, and book specifications
Submit and Generate QR Code
Complete submission to receive QR code for validation
Keep Records
Save all confirmation documents for audits and compliance
When Manual Registration is Allowed
Backup Option Only
While ORUS is mandatory, manual registration is allowed only in exceptional cases
Valid Exceptions
- • System downtime
- • Technical errors preventing submission
- • ORUS access issues acknowledged by BIR
Submission Process
- • Proof of failed ORUS attempt
- • Supporting screenshots/error messages
- • Submit within prescribed deadline
- • Go to Revenue District Office (RDO)
What Happens If You Don't Comply?
Avoid These Consequences
Non-compliance with BIR requirements can have serious business implications
Practical Tips for SME Owners
Compliance Best Practices
Organization Tips
Common Questions & Answers
Can I still register manually?
Yes, but only in exceptional cases such as system errors. Always try ORUS first as it's the primary method.
What if I miss the deadline?
Visit your RDO immediately and request guidance. Penalties may apply, but early action helps mitigate consequences.
Is ORUS registration free?
Yes, there are no registration fees required for ORUS accounting books registration.
Do I need a professional accountant?
Not required, but professional help reduces errors and ensures compliance. Many SMEs handle this themselves with proper guidance.
Compliance Is Manageable—and Worth It
BIR ORUS registration may feel intimidating, but it's simply part of running a professional, legitimate business in the Philippines.
Remember These Key Dates:
Don't wait until the last minute. Register early, keep your QR codes safe, and move forward with confidence.
👉 Visit the official BIR ORUS system today and take the first step toward stress-free compliance.