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Nepal - VAT submission guide

Updated by Shashi Satyal and Achutam Dhungel, PKF T R Upadhya & Co

How are VAT returns submitted to the tax authorities?	The VAT submission process in Nepal is fully electronic. VAT returns are filed via the Inland Revenue Department's Taxpayer Portal: https://taxpayerportal.ird.gov.np/taxpayer/app.html

Can a business submit paper VAT returns?	No, it is no longer possible to submit paper VAT returns in Nepal.

Can an agent submit a VAT return on behalf of the business?	Yes. If the registered person shares their login details for the Taxpayer Portal with their tax agent, the agent can access and submit VAT returns behalf of the business.

How many boxes/data fields are there on the VAT return?	There are 47 boxes on a VAT return.

What does each VAT return box/data field mean?	Box 1* – Submission Number. Box 2* – PAN Number. Box 3* – Type of account. Box 4 – Year. Box 5 – Filing frequency. Box 6 – Period. Box 7* – Date of submission. Box 8* – Taxpayer name. Box 9* – Taxpayer