Nepal - VAT Registration Guide | Vat Registration Guides | Tolley's EU and Global VAT

Home / Tolley's EU and Global VAT /VAT registration guides / Nepal - VAT registration guide

Nepal - VAT registration guide

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

VAT registration threshold – local establishment	Persons making taxable supplies of goods: NPR 5 million �� Persons making taxable supplies of services: NPR 3 million �� Persons making taxable supplies of both goods and services: NPR 3 million

VAT registration threshold – no local establishment	NPR 3 million from the provision of digital services in Nepal to non-business customers

Voluntary VAT registration	It is possible for small entrepreneurs carrying out taxable transactions and operating below the registration threshold to register voluntarily for VAT in Nepal. �� A person who registers voluntarily for VAT must comply fully with the responsibilities of a VAT registered business. �� Note: There are also special provisions for temporary VAT registration for organisers of exhibitions and fairs