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Commentary

Domestic supplies (Nepal)


32 Nepal

Domestic supplies (Nepal)

Any person making the following supplies in Nepal has a statutory obligation to register, charge and account for VAT in Nepal:

  1. Ìý

    •ÌýÌýÌýÌý Taxable supplies of goods that exceed the taxable turnover threshold of NPR 5 million in the last 12-month period.

  2. Ìý

    •ÌýÌýÌýÌý Taxable supplies of services that exceed the taxable turnover threshold of NPR 3 million in the last 12-month period.

  3. Ìý

    •ÌýÌýÌýÌý Taxable supplies of both goods and

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