Nepal VAT guidelines
The VAT rules for doing business in Nepal — the 13% standard rate, the new 5% rate on ride-sharing fares and household electricity introduced by the Finance Act 2083, the NPR 5 million and NPR 3 million registration thresholds, the single PAN that serves as the VAT number, invoicing under the VAT Rules 2053, monthly filing on the Bikram Sambat calendar, and the CBMS e-invoicing mandate.