Documents Required for VAT Registration in Nepal

Updated 2 months ago

If you are registering for VAT in Nepal, you will need to submit certain documentation to the Inland Revenue Department (IRD). The requirements differ slightly depending on whether you are a resident business or a non-resident digital service provider.

General Documentation Requirements

The following documents are typically required for VAT registration in Nepal:

Document	Notes
Business registration certificate	Proof of legal entity formation in your home country
PAN (Permanent Account Number) application	Required to obtain a PAN, which serves as your VAT ID in Nepal
Proof of business address	For non-residents, this is your registered address outside Nepal
Identification of authorized representative or signatory	Passport or national ID of the person managing the registration
Business description / nature of services	Description of the digital services you provide
Financial statements or proof of revenue	May be requested to assess threshold compliance

For Non-Resident Digital Service Providers

Non-resident businesses registering under the simplified electronic VAT registration process should also prepare the following:

Document	Notes
Certificate of incorporation or equivalent	Proof that your business is legally established outside Nepal
Tax identification number from your home country	This may be your EIN, company registration number, or equivalent
Appointment of authorized contact person	Someone who can correspond with IRD on your behalf; a local agent is not mandatory
Bank account details for remittance	For payment of VAT and DST to the IRD
Description of digital services provided	Aligned with Nepal's definition of digital services (see Article 3 for the full list)

Note: A local agent is not mandatory for non-residents registering in Nepal. However, having a local representative or tax advisor can help streamline communication with the IRD.

Login Credentials and Submission Reference

After registration, the IRD will provide you with login credentials for their online portal. You will need the following to manage your account and filings:

Submission Number
Username
Password

Keep these credentials secure. You will use them to file monthly VAT returns and your annual DST return.

Important Notes on the PAN

Your VAT registration ID in Nepal is your PAN (Permanent Account Number).
There is no separate VAT number issued.
Once registered for VAT, your PAN certificate is updated to reflect your VAT-registered status.
The PAN follows a 9-digit numeric format (e.g., 123456789).

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