🇳🇵 Nepal - E-Invoicing Specifications
Status: 🟢 Mandatory | Active Authority: IRD (Inland Revenue Department) Platform: e-Invoice System
1. Context & Overview
Nepal has implemented mandatory e-invoicing through the IRD. All businesses must issue electronic invoices for VAT purposes.
2. Technical Requirements
Platform
- IRD e-Invoice System
- API integration
- Online portal
Format Requirements
- XML format (IRD schema)
- Digital signature
- Standard format
3. Implementation Timeline
| Date | Scope | Obligation |
|---|---|---|
| Ongoing | All businesses | Mandatory e-invoicing |
4. Business Model
- Clearance Model: Pre-clearance required
- VAT integration
- Real-time validation
5. Key Requirements
- PAN (Permanent Account Number)
- IRD registration
- XML format
- Digital signature
- Authorized software
6. Resources
- IRD: Ird.gov.np