PAN

The Permanent Account Number is the nine-digit identifier the IRD issues to every taxpayer, whether a company, a sole trader or an individual on salary. A VAT-registered business uses it as its VAT number too. The Electronic Billing Procedure 2082 requires the seller's PAN on every tax invoice and the buyer's PAN whenever the buyer is a business, and the Sales Book, Purchase Book and VAT Return all list transactions by counterparty PAN. Input VAT can only be claimed against a supplier invoice that carries a valid PAN. In BRAccount the company PAN comes from Company and IRD Settings and prints in the header and the QR code; each customer and supplier keeps its own in the Tax ID field.

1. 01Go to Accounts Setup > Company, open the company and enter the nine-digit number in the Tax ID field.
2. 02Go to Nepal IRD > IRD Settings and confirm the seller PAN matches; the demo shows 999999999.
3. 03For each business customer, open Selling > Customer and fill Tax ID with its PAN; likewise for suppliers.
4. 04Submit a Sales Invoice and print it; both PANs appear in the header and inside the QR code.
5. 05Before claiming input VAT, check the supplier PAN on the Purchase Book matches the paper tax invoice.

Set the company PAN in Company and each customer's or supplier's in their Tax ID field.

The demo company's PAN is 999999999.