Process and Documents Required for IRD Approval of e-billing:
The process you need is generally called enlistment/approval of electronic billing software, not ordinary company or PAN registration.
Recommended process
Submit a formal application to the Inland Revenue Department, Lazimpat, Kathmandu, addressed to the Director General and routed to the division handling IT/CBMS/e-billing.
Clearly state that your company is the software developer/owner and is applying to enlist the named product as approved electronic-billing software.
IRD will normally conduct:
Document review
Technical demonstration
Invoice-format and audit-control testing
CBMS/API integration testing, where applicable
Correction and retesting
Final enlistment/approval
Before filing, contact IRD at 01-5970081 or [email protected] and confirm the current receiving section and application format. IRD publishes the governing electronic-billing procedure and a separate CBMS API document for developers. Electronic Billing Procedure · CBMS API Technical Document
Documents to prepare
IRD may update its checklist, but you should have:
Application on company letterhead
Company registration certificate
PAN/VAT registration certificate
Latest tax-clearance certificate
Memorandum and Articles showing software/IT-related objectives
Board resolution or authorization letter for the responsible representative
Product name, version and detailed software profile
System architecture and database documentation
User manual and installation/deployment procedure
Sample VAT and PAN invoices
Audit-log, cancellation, return and credit-note workflows
User-access and security controls
Backup and data-recovery procedures
Data-export and statutory report samples
CBMS integration documentation and test results
Declaration that the software complies with IRD requirements
Details of the development and support team
Demo credentials or a test environment
Carry both printed and digital copies. IRD may request source-code-level clarification, database demonstrations, additional undertakings or revisions after the initial review.
Company versus product registration
You normally do not need to establish a separate company for the software. Your existing company can apply as the developer, owner or distributor, provided its registered objectives permit software development or distribution.
However, the software product itself including its name and usually its version must be separately identified and enlisted by IRD under the existing company. If you operate several billing products or materially different versions, IRD may require each to be disclosed or approved separately.
IRD enlistment is also different from:
Trademark registration of the product name
Copyright/IP protection
Individual approval for a taxpayer to begin electronic billing
Expected time
IRD does not appear to publish a dependable approval SLA. A reasonable practical expectation is approximately 2–8 weeks after a complete submission, but it can take longer where demonstrations, CBMS testing or software corrections are required. Ask the receiving section for a diary/registration number and follow up against that number.
One important point: requirements appear to be changing, including software re-enlistment and broader CBMS coverage. Confirm whether IRD is currently processing your application under the older Electronic Billing Procedure 2074, as amended, or a newer procedure before preparing the final submission. IRD’s latest published notices should control. IRD electronic-invoice section