Freelancers, sole proprietors, and other self-employed taxpayers need to keep records of business transactions. Those records are kept in books of accounts.
The BIR’s Online Registration and Update System (ORUS) supports online registration for certain books of accounts. This guide explains the common book formats, what to prepare, and how to complete the registration process.
If you are still setting up your tax registration, start with the BIR registration guide for freelancers before registering your books.
1. What are books of accounts, and who needs them?
Books of accounts record business transactions, including income, expenses, assets, and liabilities.
They may be required for:
- Freelancers and independent professionals, including taxpayers using the 8% option.
- Sole proprietors and small-business owners.
- Partnerships and corporations.
The books you need depend on your registration details, accounting method, and taxpayer status.
Common books for non-VAT freelancers
Non-VAT taxpayers often maintain these four manual columnar books:
- General Journal: Records transactions in chronological order.
- General Ledger: Groups transactions by account category.
- Cash Receipts Book: Records payments received and other incoming cash.
- Cash Disbursements Book: Records business payments and expenses.
VAT-registered businesses
VAT-registered businesses may also need records for sales and purchases, depending on their accounting setup and BIR requirements.
Taxpayers using the 8% option
The 8% option simplifies tax computation, but it does not remove bookkeeping requirements. Confirm the books required for your registration and accounting setup with your RDO before applying.
2. Choosing a book format
When registering through ORUS, choose the format that matches how you keep records.
New registrants may choose manual, loose-leaf, or computerized books. Those choosing loose-leaf or computerized books do not need to register manual books first. Before use, secure a Permit to Use for loose-leaf books or an Acknowledgment Certificate for computerized books or systems. See RMC 65-2025.
Manual books
Manual books are pre-printed, bound columnar ledgers bought from bookstores or office-supply shops. You write each transaction by hand.
A manual book can remain in use until its pages are full. Register the next volume before the current book is fully consumed and before using the new one.
Manual books can suit freelancers and small businesses with a manageable number of transactions.
Loose-leaf books
Loose-leaf books are prepared using a spreadsheet or accounting program, then printed and permanently bound for annual submission.
Computerized books
Computerized books are produced by a Computerized Accounting System or accounting software. This may suit businesses with high transaction volume.
Confirm the current BIR rules before registering a loose-leaf or computerized system. Their requirements can differ from those for manual books.
After online registration, print the QR Code Stamp. Attach it to the first page of manual or permanently bound loose-leaf books; keep a printed copy for computerized books. See RMC 91-2024, Q12.
3. How to register books of accounts in ORUS
Prepare your books
For manual books, purchase the required bound columnar books. Make sure they are clean and unused.
Log in to ORUS
Go to the BIR ORUS Portal and sign in using your registered taxpayer account.
Newly registered taxpayers may need to create and verify an ORUS account first.
Open Books of Accounts registration
In ORUS:
- Select Secondary Registration.
- Choose Books of Accounts.
- Select Register Books of Accounts.
Enter the book details
Enter the details for each book:
- Book format: Manual, loose-leaf, or computerized.
- Type of book: For example, General Journal, General Ledger, Cash Receipts, or Cash Disbursements.
- Volume number: Use the correct volume number, such as Volume 1 for a first book.
- Total pages: Enter the number of pages in the book.
- Serial number: Follow the ORUS instructions if your book has a manufacturer’s serial number.
Review the entries before submitting.
Submit and save the confirmation
Submit the application through ORUS. Save the confirmation and any generated registration document for your records.
For manual books, print the QR Code Stamp and attach it to the first page.
4. Registration deadlines
The regular deadlines are summarized in RMC 91-2024, Q12, following the registration rules in RMC 3-2023:
| Book format | Regular registration timing |
|---|---|
| Manual books for new registrants | Before the initial quarterly or annual income-tax return deadline, whichever comes earlier. |
| Replacement manual books | Before use and before the previously registered books are fully consumed. Annual replacement is not required. |
| Permanently bound loose-leaf books | Within 15 days after the taxable year ends, unless an extension is granted. |
| Computerized books | Within 30 days after the taxable year ends, unless an extension is granted. |
Specific 2026 extensions: RMC 4-2026 extended the January 15, 2026 deadline for permanently bound loose-leaf records to January 31, 2026, and the January 30, 2026 deadline for computerized records to February 17, 2026. These extensions do not automatically apply to later years.
Loose-leaf and computerized books must be registered through ORUS. Under RMC 4-2026, an outage-related manual application requires an official unavailability advisory or a screenshot of the error. Loose-leaf invoices, receipts, and other accounting records continue to be registered manually at the RDO; they are separate from the online books-registration process.
5. Keeping your records in order
Registration is only the first step. Keep the books updated and retain supporting documents.
- Record transactions regularly: Weekly entries are easier to review than reconstructing a full quarter at once.
- Keep supporting documents: Retain compliant invoices, receipts, bank records, and platform reports for the period required by current tax rules.
- Save platform records: If you receive payments through Upwork, Fiverr, Wise, PayPal, or similar platforms, keep transaction reports with your other business records.
- Register replacement books before use: Arrange the next volume before the current manual book is fully consumed.
Bookkeeping checklist
- Confirm which books your registration requires.
- Buy manual columnar books or confirm your loose-leaf or computerized setup.
- Log in to ORUS.
- Register each required book through Secondary Registration.
- Save the registration confirmation or QR stamp, if generated.
- Keep the books updated with income and expense entries.
- Retain supporting business documents under current BIR record-retention rules.
Frequently asked questions
Do I still need books of accounts if I use the 8% tax option?
Yes. The 8% option simplifies tax computation but does not remove bookkeeping requirements. Confirm the books required for your registration with your RDO before applying.
Which books do non-VAT freelancers commonly maintain?
Non-VAT freelancers often use four manual books: a General Journal, General Ledger, Cash Receipts Book, and Cash Disbursements Book. Your required books may differ based on your registration, accounting method, and taxpayer status.
When should I replace a manual book of accounts?
A manual book can stay in use until all its pages are full. Register the next volume before the current book is fully consumed and before using the new one. Annual replacement is not required.
What details does ORUS ask for when I register a book?
Enter the book format, book type, volume number, total pages, and serial number when applicable. Review each entry before submitting the registration.
What should I save after submitting the ORUS registration?
Save the confirmation and QR Code Stamp. Print and attach the stamp to the first page of manual or permanently bound loose-leaf books. For computerized books, keep a printed copy for your records.