Registration under VAT



For a person dealing in VAT exempted goods, shall not be registered. Voluntary registration can be done.

Previously, some businesses were prescribed, but it has now been repealed.

Turnover for this section - higher of purchase or sales in the last 12 months.

Amendment - Non resident providing Digital services of an amount exceeding 20 lakhs in the preceeding 12 months shall be liable for registration.



“Non resident person” means a person residing outside Nepal having no permanent business address, a business representative or a legally recognized representative in Nepal.