nepal-vat.md206 lines7.2 KB
v20
| 1 | --- |
| 2 | name: nepal-vat |
| 3 | description: Use this skill whenever asked to prepare, review, or classify transactions for a Nepal VAT return for any client. Trigger on phrases like "Nepal VAT", "IRD filing", "PAN registration", or any request involving Nepal VAT. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Nepal VAT work. |
| 4 | version: 2.0 |
| 5 | --- |
| 6 | |
| 7 | # Nepal VAT Return Skill v2.0 |
| 8 | |
| 9 | ## Section 1 — Quick reference |
| 10 | |
| 11 | | Field | Value | |
| 12 | |---|---| |
| 13 | | Country | Nepal (Federal Democratic Republic of Nepal) | |
| 14 | | Standard rate | 13% | |
| 15 | | Zero rate | 0% (exports, goods to SEZ) | |
| 16 | | Exempt | Basic agricultural products, education, healthcare, financial services, public transport | |
| 17 | | Return form | VAT return (monthly, via IRD e-filing) | |
| 18 | | Filing portal | https://ird.gov.np (IRD e-filing) | |
| 19 | | Authority | Inland Revenue Department (IRD) | |
| 20 | | Currency | NPR (Nepalese Rupee) | |
| 21 | | Filing frequency | Monthly (by 25th of following month) | |
| 22 | | Deadline | 25th of the month following the tax period | |
| 23 | | Companion skill | vat-workflow-base v0.1 or later — MUST be loaded | |
| 24 | | Validated by | Pending local practitioner validation | |
| 25 | |
| 26 | **Conservative defaults:** |
| 27 | |
| 28 | | Ambiguity | Default | |
| 29 | |---|---| |
| 30 | | Unknown rate on a sale | 13% | |
| 31 | | Unknown VAT status of a purchase | Not deductible | |
| 32 | | Unknown counterparty location | Domestic Nepal | |
| 33 | | Unknown business-use proportion | 0% recovery | |
| 34 | |
| 35 | --- |
| 36 | |
| 37 | ## Section 2 — Required inputs and refusal catalogue |
| 38 | |
| 39 | ### Required inputs |
| 40 | |
| 41 | **Minimum viable** — bank statement for the month. Acceptable from: Nabil Bank, NIC Asia Bank, Nepal Bank, Rastriya Banijya Bank, Himalayan Bank, Everest Bank, Standard Chartered Nepal, or any other. |
| 42 | |
| 43 | ### Nepal-specific refusal catalogue |
| 44 | |
| 45 | **R-NP-1 — Special Economic Zone entity.** Trigger: client in SEZ. Message: "SEZ entities have special VAT treatment. Please escalate." |
| 46 | |
| 47 | **R-NP-2 — Hydropower and infrastructure projects.** Trigger: client with government infrastructure concession. Message: "Infrastructure projects have bespoke VAT exemptions. Please escalate." |
| 48 | |
| 49 | --- |
| 50 | |
| 51 | ## Section 3 — Supplier pattern library |
| 52 | |
| 53 | ### 3.1 Nepalese banks (fees exempt — exclude) |
| 54 | |
| 55 | | Pattern | Treatment | Notes | |
| 56 | |---|---|---| |
| 57 | | NABIL, NABIL BANK | EXCLUDE for bank charges | Exempt | |
| 58 | | NIC ASIA, NIC ASIA BANK | EXCLUDE for bank charges | Same | |
| 59 | | NEPAL BANK, RASTRIYA BANIJYA | EXCLUDE for bank charges | Same | |
| 60 | | HIMALAYAN BANK, EVEREST BANK | EXCLUDE for bank charges | Same | |
| 61 | | STANDARD CHARTERED NP | EXCLUDE for bank charges | Same | |
| 62 | | INTEREST, LOAN, REPAYMENT | EXCLUDE | Out of scope | |
| 63 | |
| 64 | ### 3.2 Government (exclude) |
| 65 | |
| 66 | | Pattern | Treatment | Notes | |
| 67 | |---|---|---| |
| 68 | | IRD, INLAND REVENUE | EXCLUDE | Tax payment | |
| 69 | | CUSTOMS, NEPAL CUSTOMS | EXCLUDE | Duty | |
| 70 | | SSF, SOCIAL SECURITY FUND | EXCLUDE | Social security | |
| 71 | | COMPANY REGISTRAR, OCR | EXCLUDE | Registration fee | |
| 72 | |
| 73 | ### 3.3 Utilities |
| 74 | |
| 75 | | Pattern | Treatment | Notes | |
| 76 | |---|---|---| |
| 77 | | NEA, NEPAL ELECTRICITY | Domestic 13% | Electricity | |
| 78 | | KUKL, KATHMANDU WATER | Domestic 13% | Water | |
| 79 | | NTC, NEPAL TELECOM, NCELL | Domestic 13% | Telecoms | |
| 80 | |
| 81 | ### 3.4 Digital payments |
| 82 | |
| 83 | | Pattern | Treatment | Notes | |
| 84 | |---|---|---| |
| 85 | | ESEWA, KHALTI, IME PAY | EXCLUDE for fees | Financial service fees exempt | |
| 86 | | FONEPAY | EXCLUDE for fees | Same | |
| 87 | |
| 88 | ### 3.5 SaaS and international services |
| 89 | |
| 90 | | Pattern | Treatment | Notes | |
| 91 | |---|---|---| |
| 92 | | GOOGLE, MICROSOFT, META, AWS | Self-assess 13% | Non-resident | |
| 93 | | ZOOM, SLACK, CANVA | Self-assess 13% | Same | |
| 94 | |
| 95 | ### 3.6 Payroll and exclusions |
| 96 | |
| 97 | | Pattern | Treatment | Notes | |
| 98 | |---|---|---| |
| 99 | | SALARY, WAGES, TLAB | EXCLUDE | Outside VAT scope | |
| 100 | | OWN TRANSFER, INTERNAL | EXCLUDE | Internal | |
| 101 | | CASH WITHDRAWAL | TIER 2 — ask | Default exclude | |
| 102 | |
| 103 | --- |
| 104 | |
| 105 | ## Section 4 — Worked examples |
| 106 | |
| 107 | ### Example 1 — Standard domestic sale at 13% |
| 108 | |
| 109 | **Input line:** `05.04.2026 ; KATHMANDU TRADING ; CREDIT ; Invoice NP-041 ; NPR 113,000` |
| 110 | |
| 111 | **Reasoning:** Domestic. 13%. Net = NPR 100,000, VAT = NPR 13,000. |
| 112 | |
| 113 | | Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? | |
| 114 | |---|---|---|---|---|---|---|---|---| |
| 115 | | 05.04.2026 | KATHMANDU TRADING | +113,000 | +100,000 | 13,000 | 13% | Output | N | — | |
| 116 | |
| 117 | ### Example 2 — Export, zero-rated |
| 118 | |
| 119 | **Input line:** `15.04.2026 ; INDIAN BUYER LTD ; CREDIT ; Exported handicrafts ; NPR 500,000` |
| 120 | |
| 121 | | Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? | |
| 122 | |---|---|---|---|---|---|---|---|---| |
| 123 | | 15.04.2026 | INDIAN BUYER LTD | +500,000 | +500,000 | 0 | 0% | Zero-rated | N | — | |
| 124 | |
| 125 | ### Example 3 — Non-resident digital service |
| 126 | |
| 127 | **Input line:** `18.04.2026 ; GOOGLE ; DEBIT ; Google Ads ; NPR -23,000` |
| 128 | |
| 129 | | Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? | |
| 130 | |---|---|---|---|---|---|---|---|---| |
| 131 | | 18.04.2026 | GOOGLE | -23,000 | -23,000 | 2,990 | 13% | Output + Input | N | — | |
| 132 | |
| 133 | ### Example 4 — Bank charges |
| 134 | |
| 135 | **Input line:** `30.04.2026 ; NABIL BANK ; DEBIT ; Service charge ; NPR -500` |
| 136 | |
| 137 | | Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? | |
| 138 | |---|---|---|---|---|---|---|---|---| |
| 139 | | 30.04.2026 | NABIL BANK | -500 | — | — | — | — | N | "Exempt" | |
| 140 | |
| 141 | --- |
| 142 | |
| 143 | ## Section 5 — Tier 1 classification rules (compressed) |
| 144 | |
| 145 | ### 5.1 Standard rate 13% — Default for all taxable supplies. |
| 146 | ### 5.2 Zero rate — Exports, supplies to SEZ. |
| 147 | ### 5.3 Exempt — Basic agriculture, education, healthcare, financial services, public transport. |
| 148 | ### 5.4 Input tax credit — Valid VAT invoice with PAN required. Business purpose. |
| 149 | ### 5.5 Blocked input — Personal consumption, entertainment, passenger vehicles. |
| 150 | ### 5.6 Imports — VAT at 13% on CIF plus duty. |
| 151 | ### 5.7 Reverse charge — Non-resident services: self-assess 13%. |
| 152 | ### 5.8 VAT billing software — IRD requires use of approved billing software for invoice generation. |
| 153 | |
| 154 | --- |
| 155 | |
| 156 | ## Section 6 — Tier 2 catalogue (compressed) |
| 157 | |
| 158 | ### 6.1 Vehicle costs — Default: 0%. |
| 159 | ### 6.2 Entertainment — Default: block. |
| 160 | ### 6.3 SaaS entities — Default: self-assess 13%. |
| 161 | ### 6.4 Cash withdrawals — Default: exclude. |
| 162 | ### 6.5 Mixed-use expenses — Default: 0% recovery. |
| 163 | |
| 164 | --- |
| 165 | |
| 166 | ## Section 7 — Excel working paper template |
| 167 | |
| 168 | Per vat-workflow-base Section 3, with Nepal fields: Output 13%, Zero-rated, Exempt, Input domestic, Input imports, Net VAT. |
| 169 | |
| 170 | --- |
| 171 | |
| 172 | ## Section 8 — Bank statement reading guide |
| 173 | |
| 174 | Nabil and NIC Asia exports CSV. NPR primary. Devanagari script descriptions possible — treat transliterated equivalents the same. Internal transfers: exclude. Convert foreign currency at Nepal Rastra Bank rate. |
| 175 | |
| 176 | --- |
| 177 | |
| 178 | ## Section 9 — Onboarding fallback |
| 179 | |
| 180 | ### 9.1 PAN — "What is your Permanent Account Number?" |
| 181 | ### 9.2 Filing period — Monthly. "Which month?" |
| 182 | ### 9.3 Industry — "What does the business do?" |
| 183 | ### 9.4 Exports — "Do you export?" |
| 184 | ### 9.5 Credit brought forward — Always ask. |
| 185 | |
| 186 | --- |
| 187 | |
| 188 | ## Section 10 — Reference material |
| 189 | |
| 190 | ### Sources |
| 191 | 1. Nepal Value Added Tax Act 2052 (1996, as amended). 2. IRD guidelines. 3. IRD e-filing portal. |
| 192 | |
| 193 | ### Known gaps |
| 194 | 1. SEZ entities refused. 2. Hydropower/infrastructure refused. |
| 195 | |
| 196 | ### Change log |
| 197 | - v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure. |
| 198 | |
| 199 | --- |
| 200 | |
| 201 | ## Disclaimer |
| 202 | |
| 203 | This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. All outputs must be reviewed by a qualified professional before filing. |
| 204 | |
| 205 | The most up-to-date version is maintained at [openaccountants.com](https://openaccountants.com). |
| 206 |
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About
Use this skill whenever asked to prepare, review, or classify transactions for a Nepal VAT return for any client. Trigger on phrases like "Nepal VAT", "IRD filing", "PAN registration", or any request involving Nepal VAT. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Nepal VAT work.
NPty-2025