Phased rollout of NBR-approved VAT software and Sales Data Controllers (SDC) for VAT-registered taxpayers under the Value Added Tax and Supplementary Duty Act 2012 (see bdlaws act 1106 ) administered by the National Board of Revenue (NBR) . The VAT online portal and the NBR-listed VAT software firms support compliance ahead of broader mandatory rollout.
B2C
phased
since 25 August 2020
Retail B2C transactions are progressively being brought under the SDC fiscalisation regime and Electronic Fiscal Devices (EFD/SDC) deployed by the NBR , with VAT and SD compliance supported by the Multi-Level Tax Reporting System e-book .
B2G
phased
since 1 July 2019
Phased adoption of NBR-approved VAT software for supplies to public bodies, with onboarding tracked through the NBR portal and the VAT online portal , in line with the VAT Act 2012 and the new e-Tax portal .
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Failure to use NBR-approved VAT software or SDC and to transmit sales data attracts financial penalties under the VAT and Supplementary Duty Act 2012 , with potential disallowance of input VAT for the buyer.
Standards:
NBR VAT software and SDC standards
Supported Formats:
NBR-approved VAT software / SDC schema
Clearance Model:
Hybrid: invoices from in-scope taxpayers are produced via NBR-approved VAT software or SDC devices, with sales data transmitted to the NBR for VAT reconciliation. The system does not block invoice issuance but enforces post-audit traceability.
Archiving Requirements:
5 years retention required by the VAT and Supplementary Duty Act 2012; data archived by both supplier and NBR systems
N/A
VAT and Supplementary Duty Act 2012 Effective
1 July 2019
Legislative
The Value Added Tax and Supplementary Duty Act 2012 entered into force, modernising VAT administration and laying the foundation for Sales Data Controllers (SDC) and electronic VAT software certified by the National Board of Revenue .
EFD/SDC Rollout Begins
25 August 2020
Technical
The NBR began the phased deployment of Electronic Fiscal Devices and Sales Data Controllers (EFD/SDC), supported by the list of NBR-enlisted VAT software firms and the Multi-Level Tax Reporting System guidance .
NBR e-Tax Platforms Expand
1 July 2024
Technical
The NBR continued to expand digital VAT services through the VAT online portal , the new e-Tax portal and the e-Tax NBR portal , in coordination with the Internal Resources Division and Bangladesh Customs .