The main reporting obligation for all Nepalese VAT registered persons is the periodic VAT return.
These are filed each calendar month by those with taxable turnover exceeding NPR 10 million in the previous financial year. Persons whose taxable turnover is less than NPR 10 million in the previous financial year are required to file a VAT return once every four months.
The VAT return filing and
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Web page updated on 17 Mar 2025 13:29