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Nepal e-billing guide

IRD billing software in Nepal: the 2082 rules, clause by clause

Last checked 22 October 2026 (5 Kartik 2083) against the procedure's text and the IRD's notices. By Black Rock, the maker of BRAccount.

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In Nepal, a business may issue its bills from software only when the Inland Revenue Department (IRD) has listed that software and the business's own tax office has given it permission. What the software must do is set by the विद्युतीय बीजक सम्बन्धी कार्यविधि, २०८२ (Electronic Billing Procedure, 2082), which replaced the 2074 procedure on 2082/12/01 (15 March 2026). This guide goes through it clause by clause: who must connect to CBMS, what a bill must show, how listing and permission work, and the penalties. Black Rock wrote it while building BRAccount to these rules.

The short version

  • Billing software needs two approvals: its producer lists it with the IRD (Annex 1), and each business gets permission from its own tax office to use it (Annex 3, then the Annex 4 permit).
  • The 2082 procedure has applied since 2082/12/01 (15 March 2026) and repealed the 2074 one. Software listed under 2074 had to list again by the end of Asar 2083 (16 July 2026); software that did not is off the list for new permissions.
  • Above Rs 20 crore turnover, bills must be electronic and reach CBMS as they are issued (IRD notice, 4 Baishakh 2083). The 2083/84 budget brings e-billing businesses above Rs 10 crore into CBMS.
  • Every bill carries a dynamic QR code and prints once; every reprint says Copy of Original with its count. Nothing entered can be deleted: a mistake is reversed, with its reason.
  • BRAccount meets the software rules below, but it is not on the IRD's list yet, so a tax office cannot yet permit electronic bills from it.

Who must bill electronically and connect to CBMS

The IRD sets who must issue electronic bills by published notice, under section 14क of the VAT Act, so the lines move without the Act changing. As of 22 October 2026:

Every business that bills its customers directly (banks and financial institutions that do not are excluded)Turnover above Rs 20 crore a year
Bills must be electronic and reach CBMS as they are issued.IRD notice of 4 Baishakh 2083 (17 April 2026), on the Department's decision of 2082/12/27
Businesses that already bill electronicallyTurnover above Rs 10 crore a year
The billing software joins CBMS.Budget 2083/84, point 70(ख), 29 May 2026; tax offices notify the businesses concerned
Hotels, restaurants, canteens and internet service providersTurnover above Rs 5 crore a year
Electronic bills, reported to CBMS.Earlier IRD sector notices
Any business the IRD names in a published noticeAny turnover
Electronic bills joined to CBMS, or the IRD's own billing system.VAT Act section 14क(2), as rewritten by Finance Act 2083

The IRD's latest notice on joining CBMS is dated 2 Asoj 2083 (18 September 2026). Read the notices in the sources below, and confirm your own position with your tax office.

What changed from the 2074 procedure

Most guides still quote the 2074 procedure, and the IRD's e-invoice page still links its file. The 2082 procedure keeps its rules on deletion, printing, cancellation, registers and servers, and adds:

  • 12(ग)The 2074 procedure is repealed. What was done under it counts as done under 2082.
  • 6.2(ङ)Every bill carries a dynamic QR code: the seller's PAN, the bill number and date, the buyer's PAN if any, the total and tax, and, for a business connected to CBMS, a link that verifies the bill online.
  • 3(ङ), 3(च)Software listed under 2074 had to list again by the end of Asar 2083. Software that did not drops off the list for new permissions.
  • 6.2(घ)Hotels and restaurants may use order slips, numbered and logged, tied to the bill.
  • 6.3(क)The sales, purchase and return registers must be ready to upload to CBMS in Excel.
  • 6.4(ख)The software producer must hand over the bill data, or the technical help to read it, even after its contract with the business ends.
  • 9Changing software needs the tax office's approval; the old records move to the new software with the producer's help, and the new software joins CBMS before its first bill.

The rules for billing software, clause by clause

Chapter 4 of the procedure sets what the software must do, and chapter 5 adds how bills are issued and how software is changed. Each rule below is paraphrased from the procedure, beside what BRAccount does about it.

  • Built in BRAccount today
  • Your step what the business does
  • Our duty what Black Rock owes as the producer
  • Not yet not done yet

The software सफ्टवेयरको विशेषता

6.1(ख)User management, password change, a user manual in Nepali or English, and database backup.
BuiltRoles for a Super Admin, each organisation's Admin and its staff; people change their own passwords; a bilingual manual inside the software; Back up now for a System Manager.
6.1(ग)A relational database with its log archive on; the database and the log backed up regularly to a separate device, ready to restore.
BuiltMariaDB with its binary log on. Every night the database and its log are copied off the database server and filed by fiscal year; restores are tested.
6.1(घ)Any table exports to Excel, XML or PDF from the front end.
BuiltEvery report and list exports to Excel, every IRD report also to XML, and any page prints to PDF.
6.1(ङ)Passwords are stored encrypted.
BuiltPasswords are kept as one-way hashes; stored secrets, such as the CBMS password, are encrypted.
6.1(च)Several users and branches, as the business needs.
BuiltAny number of users and organisations; each outlet keeps its own bill series.
6.1(छ)A Standard View with the Annex 5 attributes, which can be printed.
BuiltThe IRD Standard View report, with every Annex 5 column.Annex 5 Standard View in the glossary
6.1(ज)Bills and reports in the Annex 6 formats.
BuiltThe tax invoice, the abbreviated tax invoice and the income-tax-only invoice, with the IRD registers.Tax invoice in the glossary

Printing and managing bills विद्युतीय बीजक छपाइ तथा व्यवस्थापन

6.2(क)Bills print in the Annex 6 format and meet the tax laws.
BuiltThe IRD Tax Invoice is the default print of every sales invoice.
6.2(ख)Bill numbers start at 1 every fiscal year and run in sequence.
BuiltA new series each fiscal year, for example KTM-2083/84-00001.
6.2(ग)A business billing from several places gives each outlet a code, with its own sequence from 1.
BuiltEach outlet has its code and its own numbering.
6.2(घ)Hotels and restaurants may use order slips, with their numbers and log tied to the bill.
Not yetOrder slips are not built yet.
6.2(ङ)A dynamic QR code: PAN, bill number and date, buyer's PAN if any, total and tax, and the IRD link when connected to CBMS.
BuiltOn every bill. The verification link appears only for an organisation that reports to CBMS.QR code in the glossary
6.2(च)A bill prints once; a reprint says Copy of Original and shows how many times it was printed.
BuiltEvery print or PDF counts. The first is the original कर बीजक; later ones are titled बीजक with Copy of Original (n), and each print is logged with who printed which copy, and when.
6.2(छ)The bill shows the name of the user who issued it, with the date and time.
BuiltPrinted on every bill.
6.2(ज)A bill is cancelled only with its reason, as a reverse entry; returns are sales returns; both keep their own registers and update the Standard View.
BuiltA cancel needs its reason (Reverse Entry Register); returns are credit notes (Sales Return Register); a bill CBMS accepted is reversed only by a credit note; a corrected bill lists beside its original in IRD Corrected Records.Credit note in the glossary

Records, audit and reports विवरण, अडिट तथा रिपोर्टिङ

6.3(क)Sales, purchase, sales return and purchase return registers in the prescribed format, ready to upload to CBMS in Excel.
BuiltThe IRD Sales Book, Purchase Book and the two return registers, each exported to Excel.Sales Book in the glossary
6.3(ख)Every user activity is stored in the database.
BuiltEvery change, sign-in, print, PDF and export is recorded.
6.3(ग)The audit trail, or activity log, can be viewed and printed from the front end.
BuiltThe IRD Activity Log shows who did what and when; each organisation sees only its own.Activity log in the glossary
6.3(घ)No entered transaction can be deleted or altered, from the front end or the back end.
BuiltSales bills are never deleted, drafts included. Posted purchase bills, payments and journals stay too, and ERPNext's Delete Transactions is refused for an organisation with bills.

CBMS and the producer प्रणाली अन्तरआबद्धता तथा उत्पादकको दायित्व

6.4(क)The software links to CBMS in real time over the IRD's web API.
BuiltEach bill and credit note posts the moment it is submitted; a failed post retries every hour; every attempt is logged.CBMS in the glossary
8(ङ)Businesses the IRD names report each bill to CBMS automatically, as it is issued.
BuiltEach organisation reports under its own PAN and IRD login. One without a login is held back, never sent under another taxpayer's PAN.
6.4(ख)The producer provides the bill data, or technical help, even if its contract with the business ends.
Our dutyBlack Rock's duty. Every record exports to Excel, XML or PDF.

Servers सर्भरको मापदण्ड

7.1A business's own server sits inside Nepal, on its premises, and the IRD and tax office are told where.
Your stepSelf-hosted BRAccount runs on your own server: keep it in Nepal and tell your office where.
7.2(क), 7.2(ख)A cloud server: the provider is registered in Nepal, the server is inside Nepal, and its location is told to the IRD.
Not yetBRAccount's hosted server is outside Nepal today.
7.2(ग)Multi-tenancy: each business's data is stored apart and never mixed.
BuiltEach organisation sees only its own books, reports and activity log; a database of its own per taxpayer is possible (one site each).
7.2(घ)The cloud provider, the software producer and the business sign the Annex 7 agreement and file it with the IRD and the tax office.
Your stepPre-filled in BRAccount, ready for the three signatures.

Issuing bills and keeping backups विद्युतीय बीजक जारी गर्ने व्यवस्था

8(ख)When a consumer pays electronically, the bill gives the VAT refund the tax laws allow.
BuiltThe 10% VAT relief on electronic payments is applied on the bill, and the Annex 8 payment details are stored.
8(ग), 8(घ)A business with permission bills every sale through its permitted software, never by hand; another way needs the office's prior approval.
Your stepYour practice: every sale goes through BRAccount.
8(च)The database and the log are backed up for every fiscal year and kept for as long as the books must be.
BuiltNightly backups, filed by fiscal year with the database's log archive, kept for the retention period.
8(छ)Keeping the data safe is the duty of the business, the producer and the distributor alike.
Our dutyBlack Rock's duty, shared with you.

Changing software सफ्टवेयर परिवर्तन

9(क)A business changes its billing software only with its tax office's approval.
Your stepApply to your office before you switch, in either direction.
9(घ), 9(ङ)The old records move to the new software, and the producer helps with the migration.
Our dutyBlack Rock helps move your records, in or out.
9(च)The new software joins CBMS before its first bill.
Your stepConnect BRAccount to CBMS before your first bill.

What a tax bill (कर बीजक) must show

Schedule 5 of the VAT Rules, 2053 and Annex 6 of the procedure set the full tax invoice. It shows:

  • The title कर बीजक (Tax Invoice). Reprints are titled बीजक and marked Copy of Original (n).
  • The seller's name, address and PAN.
  • The bill number, from 1 each fiscal year and for each outlet.
  • The transaction date and the issue date, in Bikram Sambat (the AD date may sit alongside).
  • The buyer's name, address and PAN; a PAN is required when the buyer is a business.
  • How it was paid: cash, cheque, credit or another way.
  • For each line: serial number, HS code (at least four digits), description, quantity, unit, price per unit and amount.
  • Any discount with its percentage, the taxable amount, VAT at its rate (13% or 5%), the total and the amount in words.
  • The seller's signature and the name of the user who issued it, with the date and time.
  • The dynamic QR code.

The other formats

Abbreviated tax invoice (संक्षिप्त कर बीजक)
For retail sales to final consumers up to Rs 10,000, VAT included, with the tax office's permission.Abbreviated tax invoice in the glossary
Invoice (बीजक)
For a business registered for income tax only, with no VAT.
Credit note (क्रेडिट नोट)
For goods returned: it names the original bill and its date, and the reason (VAT Rules, rule 20).Credit note in the glossary

How bills reach CBMS

  • CBMS (केन्द्रीय बीजक अनुगमन प्रणाली, the Central Billing Monitoring System) is the IRD's server that receives a copy of every bill as it is issued.
  • A bill goes to the IRD's bill endpoint with 21 fields: the seller's and buyer's PAN, the buyer's name, the fiscal year (for example 2083.084), the bill number and its Bikram Sambat date, the totals by tax type, and whether it was sent in real time.
  • A credit note goes to the bill-return endpoint, naming the original bill, the credit note's number and date, and the reason for the return.
  • CBMS answers with a code: 200 accepted; 100 wrong credentials; 101 already on file; 102 to 104 a problem with the data; 105 the original bill is not on file.
  • Software signs in with the business's own Taxpayer Portal user ID and password. The IRD publishes test credentials (seller PAN 999999999) to try the connection before going live.

In BRAccount, a bill or credit note posts the moment it is submitted, and every attempt, with the password masked, is kept in the CBMS Sync Log. A failed post retries every hour. A bill CBMS has accepted cannot be cancelled: it is reversed with a credit note, which CBMS receives too.

Listing and permission: how a business starts issuing electronic bills

  1. 01The producer lists the software. Through the Taxpayer Portal, with Annex 1, a security test report and the producer's certificate that the software meets the procedure's standards (section 3). Listed software is shown on the Taxpayer Portal. A new version is updated there; a new name or technology means listing again.
  2. 02The producer gives its consent. Annex 2: the producer's approval for the business to use its software.
  3. 03The business applies to its tax office. Annex 3, with Annex 2 and the documents it asks for: sample bills (the original and Copy of Original prints), credit and debit notes, a reverse entry, the activity log, the Standard View synced to the CBMS test server, and the Annex 7 agreement when a cloud server is used. A business with branches lists them and the software each one uses.
  4. 04The office inspects. A tax or IT officer checks the software on site against the standards of chapter 4 of the procedure. Branches that use the same software need only one check.
  5. 05The permit, and every sale through it. Annex 4. From then on every sale is billed through that software; billing another way needs the office's prior approval.

How to check that billing software is listed

Ask the vendor for the software's exact name and version as the IRD listed them, then look them up on the IRD's Taxpayer Portal, where listed software is shown. A listing under the 2074 procedure no longer counts unless it was renewed under 2082. "IRD compliant" or "IRD certified" on a website is not a listing.

Penalties

Finance Act 2083 raised the fines and, for the first time, reached the software vendor:

  • Rs 5 lakh for using billing software that can delete or alter entered data (VAT Act section 29(1)(छ२); Income Tax Act section 119क).
  • Rs 1 lakh for other breaches of the e-billing duties in VAT Act section 14क.
  • Rs 5 lakh on whoever develops, installs or operates billing software that does not comply (Income Tax Act section 119क): the vendor, not only the business.

Where BRAccount stands

BRAccount meets the software rules above, except order slips for hotels and restaurants. Two steps are still ahead of it: listing with the IRD under the 2082 procedure, and a hosted server inside Nepal. Until it is listed, a tax office cannot permit electronic bills from it. You can still keep your books in it, read how each rule works in its IRD e-billing manual, and run it on your own server.

Read the IRD e-billing manualRequest access

Questions

What is IRD-approved billing software?

Software the Inland Revenue Department has listed under the Electronic Billing Procedure, 2082. Listing alone does not let a business use it: the business also needs its own tax office's permission (Annex 4) for that software.

Is BRAccount IRD-approved?

Not yet. It is built to the software rules of the 2082 procedure, but it is not on the IRD's list, so a tax office cannot yet permit electronic bills from it. This page will show the listing reference once the Department lists it.

Which procedure applies now, 2074 or 2082?

The 2082 procedure, in force since 2082/12/01 (15 March 2026). Its section 12 repealed the 2074 procedure, although the IRD's e-invoice page still links the 2074 file.

Which businesses must connect to CBMS, and since when?

Every business with turnover above Rs 20 crore that bills customers directly, since the IRD notice of 4 Baishakh 2083 (17 April 2026); businesses that already bill electronically above Rs 10 crore, under the 2083/84 budget (29 May 2026); hotels, restaurants, canteens and internet service providers above Rs 5 crore, under earlier sector notices; and any business the IRD names in a notice. Banks and financial institutions that do not bill consumers directly are excluded.

Can a bill be deleted or edited after it is issued?

No. Nothing entered can be deleted or altered. A wrong bill is cancelled with its reason and reissued; one already reported to CBMS is reversed with a credit note.

What does the QR code on a bill contain?

The seller's PAN, the bill number and date, the buyer's PAN if there is one, the total and the tax, and, for a business connected to CBMS, a link that verifies the bill on the IRD's server.

Can billing software run in the cloud?

Yes, if the cloud provider is registered in Nepal, the server is inside Nepal and its location is told to the IRD, each business's data is stored apart, and the provider, the producer and the business sign the Annex 7 agreement.

Do I need billing software if my turnover is below the CBMS lines?

No, you may keep issuing paper bills. If you choose to bill electronically, the software must be listed and you need your tax office's permission for it.

What is the Annex 5 Standard View?

A table of every bill with the 20 attributes Annex 5 names, such as Fiscal Year, Bill_no., Customer PAN, Taxable_Amount, Sync with IRD, Is_bill_Active, Printed_by and Is_realtime. Billing software must keep it and be able to print it.

What happens when a business changes its billing software?

It applies to its tax office first. With approval, its old records move to the new software with the producer's help, and the new software joins CBMS before its first bill.

Sources

More Nepal tax terms, each with an example: Electronic Billing Procedure 2082, PAN, VAT, VAT return and the full glossary. VAT, TDS, income tax and every 2083/84 deadline are in the Nepal tax guides.