VAT invoicing and IRD registers in Nepal
In Nepal, a business claims input VAT credit on the strength of a tax invoice (VAT Act 2052, section 17(1)). Keep every purchase tax invoice, record it in your purchase register, and keep a sales register of the tax invoices you issue. EK ERP records both and exports the sales and purchase VAT registers for you to upload to IRD.
Last reviewed: 2026-10-10. This is general information, not tax advice.
Why the tax invoice matters.
Section 17(1) of the VAT Act 2052 ties input VAT credit to a tax invoice. A purchase without one leaves you paying VAT you cannot set off, so the supplier tax invoice is the document to chase before the payment goes out, not after.
The registers are where that paper becomes a filing. The purchase register lists the supplier tax invoices you are claiming credit on; the sales register lists the tax invoices you issued.
What EK ERP is and is not.
EK ERP is not IRD-approved billing software and does not issue the legal VAT bill. The VAT bill number comes from your IRD bill book and is recorded against each invoice in EK ERP. You upload the exported registers to the IRD portal yourself.
How EK ERP handles it.
- Record supplier tax invoices as purchase invoices with the supplier PAN and VAT amount; they appear in the purchase VAT register.
- Issue tax invoices numbered by fiscal year, with the VAT bill number from your IRD bill book recorded against each one.
- Export the sales and purchase VAT registers by fiscal year or month, in formats the IRD portal accepts for upload.
- See the next VAT filing deadline on the dashboard.
Read more: VAT invoicing, accounting, EK ERP pricing.
VAT and IRD registers, answered.
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When can I claim input VAT credit in Nepal?
Section 17(1) of the VAT Act 2052 allows input VAT credit on the basis of a tax invoice. Without the supplier tax invoice there is no credit to claim.
Does EK ERP issue the legal VAT bill?
No. EK ERP is not IRD-approved billing software. The VAT bill number comes from your IRD bill book and is recorded against each invoice; it cannot repeat within a fiscal year.
Which VAT registers can EK ERP export?
The sales VAT register and the purchase VAT register, in formats the IRD portal accepts for upload. You upload them yourself.
Is this tax advice?
No. This is general information, not tax advice. It was last reviewed on 2026-10-10. Check the current Act or ask your auditor before you file.
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