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Billing, VAT and inventory in Nepal, explained without the jargon.

Written by the people who build Kuver Books. Each guide names its sources and shows its date, and we update them on the fiscal calendar.

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Annex 13 explained: the counterparty schedule in your VAT return

What Annex 13 is, why the IRD asks for a party-by-party schedule alongside your VAT return, what each column means, and how to keep the data clean so the schedule builds itself.

  • Annex 13 turns your VAT return from one total into a party-by-party list the Department can cross-check.
  • Its accuracy depends on party master data, above all the registration number and trade name.
  • Goods and services are reported separately, so item categorisation during the month decides the schedule.

VAT and IRD compliance · 2 sources cited · Updated 12 September 2026

7 guides

VAT and IRD compliance

Registration, returns, invoices, Annex 13 and the e-billing procedure.

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