Invoice format and locale facts for Nepal

Why these defaults?

The country code comes from ISO 3166. Unicode CLDR supplies presentation-oriented locale, currency, paper, date, language, calendar, numbering, and direction metadata. Defaults reduce setup time; they do not decide what a valid document must contain.

Recorded official or regional-official language tags: ne.

Selected national claims reviewed

Document vocabulary and checks

Nepal's ordinary/electronic billing particulars, abbreviated-retail route, six-year VAT-record rule and Department approval/CBMS boundary are reviewed from current IRD instruments. PAN validation, taxpayer registration, abbreviated-invoice eligibility, electronic-billing approval, notification/CBMS scope, official issuance/transmission and transaction-specific VAT treatment remain case-specific or unimplemented.

Evidence snapshot: 4 official sources · last reviewed 2026-07-20. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: VAT. Business identifier labels: Permanent Account Number (PAN).

• Required when applicable: Nepal IRD's electronic-billing procedure records bill number; transaction and invoice-issue dates; seller and purchaser PAN, name and address; line-item detail, quantity, unit and total amount; discount; taxable amount; VAT; and total. The VAT Rules separately prescribe registered-supplier tax invoices and an approved abbreviated-invoice route for eligible retail sales.Evidence NP_IRD_EINVOICE_PROCEDURE, NP_IRD_VAT_REGULATION · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Required when applicable: VAT Rules rule 23(7) and the IRD VAT FAQ require a registered person to retain VAT transaction records for six years. Keep issued and received tax/abbreviated invoices, purchase and sales books, import/export documents, debit and credit notes and related records within that controlled record set.Evidence NP_IRD_VAT_REGULATION, NP_IRD_VAT_FAQ · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Guidance: The VAT Act and Rules distinguish Department-approved electronic invoice issuance and allow notified affiliation to the Central Billing Monitoring System (CBMS). This printable preview does not constitute an IRD-approved electronic invoice, validate PAN, connect to CBMS or submit transaction data.Evidence NP_IRD_ELECTRONIC_INVOICE_ACT, NP_IRD_VAT_REGULATION · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only

Identifier format guidance: See the relevant authority.