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Commentary

Supply of digital services by non-resident persons (Nepal)

32 Nepal

The supply of digital services by non-resident persons is taxed as follows:

  1. Ìý

    •ÌýÌýÌýÌý Reverse charge regime for business-to-business (B2B) supplies of imported services

  2. Ìý

    Under the reverse charge regime, any person who imports digital services must pay VAT on a reverse charge basis. The VAT will be

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