Nepal VAT Return — IRD Monthly VAT Filing (VAT Act 2052)

Confirm the client holds a valid PAN/VAT registration with IRD, identify the Nepali calendar month (Bikram Sambat) being covered, verify the filing frequency is monthly, and flag any special-regime issues (SEZ, hydropower concession) that require escalation before proceeding.

Gather all sales invoices, purchase bills, import entries, and bank statements for the period. Confirm that sales invoices were generated using IRD-approved billing software as required under the VAT Act 2052. Collect customs documents for any imports.

Classify every transaction as: standard-rated output (13%), zero-rated output (0% for exports and goods to SEZ), exempt (agriculture, education, healthcare, financial services, public transport), standard-rated input (13%), import input (13% on CIF plus duty), or out-of-scope (salaries, bank charges, internal transfers). Apply the 5% concessional rate to electricity above 50 units and ride-sharing services. Self-assess 13% reverse-charge on non-resident digital services.

Aggregate classified transactions into the six VAT return fields: total output tax (13%), zero-rated sales, exempt sales, total input tax (domestic and import), reverse-charge adjustments, and prior-month credit brought forward. Compute net VAT payable or refundable for the period in NPR.

Log into the IRD e-filing portal (ird.gov.np), complete the online VAT return form for the period, and submit before the 25th of the following Nepali month. If VAT is payable, arrange payment via Connect IPS, bank transfer, or IRD counter and retain the payment receipt. Download the acknowledgement slip from the IRD portal as proof of filing.