IRD Sales Book

The IRD Sales Book (बिक्री खाता) is the statutory sales register that the Electronic Billing Procedure 2082 requires every VAT registered seller to keep: one row per sales invoice with the date in Bikram Sambat, invoice number, buyer name and PAN, total sales, then the split into exempt sales (Schedule 1), taxable sales, export sales (Schedule 2, zero rated) and the 13 percent VAT. Its taxable and VAT totals feed the VAT return directly, so the Sales Book for a month must be final before the return is filed. Credit notes appear as negative rows and cancelled invoices are shown, not hidden. The demo shows ACC-SINV-2026-00004 to Jivan Dahal: taxable Rs 32,000, VAT Rs 4,160.

VAT = Taxable sales x 13%; Total sales = Exempt + Taxable + Export; monthly taxable total feeds the VAT return

1. 01Go to Nepal IRD > Sales Book.
2. 02Set Company, From Date and To Date for the Nepali month (or the matching English dates).
3. 03Read Bill Date (BS), Bill No, Buyer PAN, Taxable Amount, Exempt Amount, Export and VAT per row.
4. 04Check the VAT column total against the credits to VAT Payable for the month.
5. 05Fill in missing buyer PANs on the Customer record for registered buyers and rerun.
6. 06Export with Menu > Export; keep the printed book six years as the law requires.

Open after month end to prepare the VAT return and keep the statutory sales register.

ACC-SINV-2026-00004 to Jivan Dahal: taxable Rs 32,000, VAT Rs 4,160, with the buyer PAN if registered.