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Tax & Compliance

PAN and VAT Registration: What Businesses Need to Know

June 2026

PAN and VAT registrations are foundational to doing business legally in Nepal.

PAN

Every business and taxpayer must hold a Permanent Account Number. It is used for tax filings, banking, and official transactions.

VAT

Businesses exceeding the VAT threshold must register for Value Added Tax. VAT registration brings obligations around invoicing, returns, and record-keeping.

Documentation

Typical requirements include citizenship copies, company registration certificate, proof of address, bank account details, and a description of the business nature.

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