VAT registration checker for Nepal: are you over the threshold?

What the checker compares

There are two thresholds. Which one applies depends on what you sell.

• For a business supplying goods: NPR 50 lakh annual turnover for goods.
• For a business supplying services, or a mix of goods and services: NPR 30 lakh annual turnover for services or mixed supply.

A mix of goods and services is tested against the lower of the two. So a shop that also charges for fitting is measured against the services threshold, not the goods one. Enter your taxable turnover for twelve months, and the tool shows the threshold, how far above or below it you are, and how much of it you have used.

Both figures come from the VAT Act 2052 section 10 as amended, with the services threshold set by the Finance Act 2081. They were checked on 12 September 2026. Thresholds are amended by Finance Acts, so confirm the current figures against the current Act or with the IRD before you act.

What turnover alone cannot tell you

Turnover is one test among several, so the tool prints a list of other checks next to the answer.

• Compulsory categories. Some trades must register from their first transaction whatever they turn over, including hardware and electronics businesses in a municipality and liquor and tobacco trades.
• The rolling test. The Department looks at the last twelve months at any point and does not wait for the fiscal year to end. So a strong festival season can take you over the threshold before Ashadh.
• Imports. An importer, and a dealer in goods the Act names, can be required to register regardless of turnover.
• Voluntary registration. You may register below the threshold, and for a business selling to registered customers there is usually a reason to.

What registration commits you to

Once registered, you must charge the standard rate on standard-rated supplies. You must issue tax invoices in an unbroken series from software listed under the Electronic Billing Procedure 2074. You must file returns on the cycle the Department sets, and keep records you can produce when asked. These rules apply for as long as you are registered, so talk the decision through with your accountant before you rely on a number on a page.

After you register

Kuver Books keeps the VAT side of that work in one place. The rate is applied as you make each bill, taxable and exempt values stay apart, and the 32 built-in reports include the VAT views you file from. For the registration process itself, start with the registration guide.