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VAT registration

मूल्य अभिवृद्धि कर (भ्याट) दर्ता

Responsible office

Inland Revenue Office or Taxpayer Service Office

आन्तरिक राजस्व कार्यालय / करदाता सेवा कार्यालय

Official website
Who can applyBusinesses whose taxable turnover in the past 12 months exceeds Rs 50 lakh (goods) or Rs 30 lakh (services or mixed), plus businesses in sectors where VAT registration is compulsory regardless of turnover.
Typical timeNot published by IRD. Law-firm estimate (secondary): a few working days, about 3–5, for a complete application.
Taxes / chargesVAT at 13% standard rate (0% on exports); monthly VAT returns are due by the 25th of the following Nepali month (secondary).

01 · Before you apply

Essential information

Legal basis

Value Added Tax Act 2052 (मूल्य अभिवृद्धि कर ऐन, २०५२) s.10 and VAT Rules 2053; Finance Act 2083

Fee information as of

FY 2083/84 thresholds per 2026 secondary sources (official IRD figure not found)

Source updated

2026-10-07 (secondary guide); Sep 2026 (law-firm review)

Data confidence

medium

02 · Prepare

Documents you need

Bring original documents together with readable photocopies. Names, dates and record details should match across every document.

  • PAN certificate
  • Firm or company registration certificate
  • Memorandum and Articles of Association (companies)
  • Citizenship or passport copies of the proprietor, partners or directors
  • Photographs of the proprietor, directors or authorised person
  • Details of the authorised signatory
  • Proof of business premises (ownership papers or rental agreement)
  • Bank account details

03 · At the office

Step-by-step process

  1. 1

    Check whether you have crossed the turnover threshold or are in a compulsory sector, and note the date

  2. 2

    Make sure your PAN details are correct and up to date

  3. 3

    Fill in the VAT registration application on the IRD taxpayer portal and upload the documents

  4. 4

    Respond to the Inland Revenue Office's review, which may include verification

  5. 5

    Receive the VAT registration certificate

  6. 6

    Start issuing VAT invoices and file monthly VAT returns

04 · Cost

Fees and charges

VAT registration fee

Not published — confirm at the office

Penalty for late registration

VAT Act s.29(1)(ka), per a law-firm summary (secondary); confirm

Rs 10,000 per tax period

05 · Digital options

Online services

Inland Revenue Department (taxpayer portal)

06 · Read carefully

Important notes

  • The thresholds (Rs 50 lakh for goods; Rs 30 lakh for services or mixed) come from two 2026 secondary sources. No FY 2083/84 change was reported, but an official IRD confirmation was not found.
  • Sectors reported (secondary) to need VAT registration regardless of turnover include liquor, electronics, motor parts, software, restaurants with a bar, and accountants, lawyers, consultants and audit firms. Confirm the current official list with IRD.
  • Register within 30 days of crossing the threshold or starting a compulsory-sector activity (secondary).
  • Only taxable turnover counts towards the threshold; exempt (Schedule 1) sales are excluded.
  • VAT-registered businesses cannot use the presumptive (D-01) tax scheme.

07 · Where to go

Office information

Address

Inland Revenue Department, Lazimpat, Kathmandu

Office hours

Mon–Fri 09:00–17:00 (summer, Magh 16–Kartik 15); 09:00–16:00 (winter, Kartik 16–Magh 15); closed public holidays

Phone

+977-1-5970081

Email

[email protected]

Website

https://ird.gov.np

08 · Verification

Official sources

Alpine Law Associates – VAT Registration in Nepal 2082/83 (secondary)Apr 2026, reviewed Sep 2026beancount.io – Nepal VAT threshold guide (secondary)2026-10-07Alpine Law Associates – Budget 2083/84 tax changes (secondary)Jun 2026Inland Revenue Department – FAQ