🇧🇩 Bangladesh - E-Invoicing Specifications (NBR e-Invoice)

Status: 🟢 Mandatory | Active for threshold-based taxpayers Authority: NBR (National Board of Revenue) Platform: e-Invoice System

1. Context & Overview

Bangladesh has implemented mandatory e-invoicing through the NBR. Large taxpayers and gradually more businesses are required to issue electronic invoices.

2. Technical Workflow (Clearance Model)

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Generate XML| X[XML Document]
    X -->|2. Digital Signature| Cert[Digital Certificate]
    Cert -->|3. Submit to NBR| NBR[NBR Platform]
    
    NBR -->|4. Validation| V[Schema + Rules]
    V -->|5. e-Invoice Authorization| NBR
    
    NBR -->|6. Return ACK| S
    
    S -->|7. Deliver Invoice| C[Client]
    S -->|8. Store XML| DB[Archive]

🧱 Key Components

1. TIN (Tax Identification Number): Required
2. e-TIN Registration: Required
3. NBR Certification: Required

3. Data Standards & Formats

A. Required Format

• XML Format: NBR schema
• Encoding: UTF-8
• Digital Signature: Required

B. Document Types

C. Critical Data Fields

• TIN: Tax ID
• e-Invoice Number: Unique identifier
• VAT Rate: 15% standard

4. Business Model & Compliance

A. Workflow

1. TIN Registration: Obtain Bangladeshi tax ID
2. e-TIN Registration: Register with NBR
3. Certificate: Acquire digital certificate
4. XML Generation: Create compliant document
5. Signing: Apply electronic signature
6. Submission: Send to NBR
7. Delivery: Send to buyer

B. Archiving

• Retention: 5 years
• Format: Original XML

5. Implementation Checklist

• TIN Registration: Obtain Bangladeshi tax ID
• e-TIN Registration: Register with NBR
• Digital Certificate: Acquire certificate
• XML Engine: Build NBR schema generator
• Signature Integration: Implement signing
• NBR API: Connect to platform

6. Resources

• NBR Portal: Nbr.gov.bd