Nepal VAT Bill Format 2026: Rule 17 Invoice Rules & Free Templates
Exact VAT bill format per Rule 17 of Nepal VAT Rules 2053. Mandatory fields, sample invoices, and free templates for VAT-compliant billing.
Nepal VAT Bill Format 2026: Complete Rule 17 Invoice Guide
Every VAT-registered business in Nepal is legally required to issue tax invoices in the format prescribed by Rule 17 of the VAT Rules, 2053. This guide breaks down the exact VAT bill format, mandatory fields, and sample invoices to help you achieve 100% compliance.
Legal Basis: Rule 17 of VAT Rules, 2053
The format and requirements for tax invoices in Nepal are governed by Rule 17 of the Value Added Tax Rules, 2053 (1996). The rule outlines the mandatory fields, serial numbering system, and triplicate copy system for all VAT invoices.
Mandatory Fields on Every VAT Invoice in Nepal
To be IRD-compliant, every VAT invoice must include the following fields:
| # | Field (English / Nepali) | Requirement |
|---|---|---|
| 1 | Heading "Tax Invoice" / "कर बीजक" | Must be clearly printed at the top |
| 2 | Supplier name, address, PAN | Exactly as registered with IRD |
| 3 | Invoice serial number | Sequential, unique, cannot be skipped, fiscal year-based |
| 4 | Invoice date (AD + BS) | Both calendars recommended |
| 5 | Customer name, address, PAN | Required if registered or transaction ≥ NPR 10,000 |
| 6 | Description of goods / services | Clear, item-wise |
| 7 | Quantity, unit, rate | Per-item detail |
| 8 | Discount (if any) | Shown as separate line |
| 9 | Taxable value (net of discount) | Subtotal before VAT |
| 10 | VAT rate — 13% | Stated explicitly |
| 11 | VAT amount (NPR) | Calculated on taxable value |
| 12 | Grand total (in words) | Nepali or English, must match figure |
| 13 | Signature of authorised person | With company seal |
Triplicate Copy System for VAT Invoices
Nepal VAT rules require three copies of each invoice:
- Original (Sakkal): Given to the buyer
- Duplicate: Retained by the supplier for IRD audit
- Triplicate: Retained in the supplier's invoice book
Abbreviated Tax Invoice (Small Retail Transactions)
Under Rule 17(Ka), retailers with high-volume over-the-counter sales (restaurants, supermarkets, petrol pumps, pharmacies) may issue an abbreviated invoice where the transaction is up to NPR 10,000. Key differences:
- VAT is shown as "VAT inclusive" — no separate line required
- Customer PAN is optional
- Single copy is sufficient
If the customer demands a full tax invoice, it must be issued (Section 14A).
Sample VAT Invoice Format (Nepali / English)
कर बीजक / TAX INVOICE
ABC Traders Pvt. Ltd. | New Road, Kathmandu | PAN: 301234567 | Phone: 01-4225xxx
Invoice No: 2082/83-00142 | Date: 2082/12/10 (2026-03-23)
Buyer: XYZ Suppliers | Lalitpur | PAN: 302987654
| SN | Description | Qty | Rate (NPR) | Amount (NPR) |
|---|---|---|---|---|
| 1 | Office Chair (model X) | 10 | 5,000 | 50,000 |
| 2 | Office Desk (model Y) | 5 | 8,000 | 40,000 |
Subtotal (Taxable Value): NPR 90,000.00
VAT @ 13%: NPR 11,700.00
Grand Total: NPR 1,01,700.00
In words: One lakh one thousand seven hundred rupees only.
Prepared by: _______________ | Authorised Signatory: _______________ (with seal)
E-Billing & CBMS Integration Requirements
With the expansion of e-billing mandates, invoices generated must also meet the technical requirements for integration with IRD's Central Billing Monitoring System (CBMS).
- E-Billing Mandate: Businesses with annual transactions > NPR 10 crore (or NPR 5 crore for certain sectors) must use IRD-approved billing software.
- CBMS Sync: Businesses with annual turnover > NPR 25 crore must sync all invoices with CBMS in real-time.
- Compliance Reports: Software must generate Annex 5 (Transaction Records) and Annex 13 (High-Value Transactions) reports as prescribed by IRD.
Free VAT Invoice Templates for Nepal
HamroInvoice provides ready-to-use templates that are 100% compliant with Rule 17 and IRD e-billing requirements. Download and start issuing professional VAT invoices immediately.
Get Your Free Nepal VAT Invoice Template →
Found this helpful?
Share this article with others