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Nepal e-Invoicing

Updated 6 March 2026

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  • Mandates
  • Penalties & Compliance
  • Technical
  • SAF-T
  • Timeline
  • FAQ
  • Sources
B2B e-Invoicing
phased
since 1 January 2017
B2G e-Invoicing
phased
since 1 January 2017
Next deadline
None announced
Formats
JSON / XML (CBMS schema)

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B2B
phased
since 1 January 2017
Phased rollout of mandatory electronic billing (e-Billing / CBMS) administered by the Inland Revenue Department (IRD) under the Ministry of Finance . Large taxpayers and prescribed sectors (cigarettes, alcohol, hotels, construction etc.) must connect their billing systems to the Central Billing Monitoring System (CBMS) per IRD e-billing notices . Other VAT-registered taxpayers are being progressively brought into scope through successive Finance Acts.
B2C
phased
since 25 August 2020
Phased mandatory transmission of B2C retail receipts to the CBMS platform for taxpayers in scope of the IRD e-billing rollout (large taxpayers and prescribed sectors). Other B2C transactions remain outside the framework.
B2G
phased
since 1 January 2017
Phased mandatory e-billing for supplies to public bodies in line with IRD e-billing guidance and the VAT Act-related directives , with broader integration via the taxpayer portal .

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Penalties

Failure to Connect to CBMS
Failure to connect prescribed billing systems to the CBMS or to transmit invoice data attracts financial penalties under the VAT Act and the Income Tax Act, in line with IRD e-billing guidance .

Standards:

IRD CBMS standard

Supported Formats:

JSON / XML (CBMS schema)

Clearance Model:

Real-time reporting via the Central Billing Monitoring System: in-scope taxpayers transmit invoice data to the IRD CBMS in near real time, supporting VAT reconciliation and audit. The CBMS does not block invoice issuance.

Archiving Requirements:

6 years retention required by the VAT Act and Income Tax Act; CBMS records archived by both supplier and IRD

N/A

e-Billing / CBMS Framework Introduced
1 January 2017
B2B
Nepal's Inland Revenue Department launched the e-Billing programme and Central Billing Monitoring System (CBMS) requiring large taxpayers and prescribed sectors to connect their billing systems to the IRD, with rules consolidated in IRD electronic billing directive .
CBMS Scope Extended via Finance Act
15 July 2022
B2B
The Finance Act extended mandatory CBMS connectivity to additional taxpayer categories, with technical requirements summarised in IRD CBMS guidance and procedural rules in supporting IRD documentation .
Further Expansion of CBMS Obligation
15 July 2024
B2B
Further sectors and taxpayer categories were brought into scope of CBMS via the latest IRD e-billing notices , with onboarding tracked through the IRD taxpayer portal .

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Frequently asked questions about e-Invoicing in Nepal

Nepal is currently implementing e-Invoicing in a phased rollout. B2B is in a phased rollout and B2G is in a phased rollout.

B2B e-Invoicing in Nepal is in a phased rollout since 2017-01-01. Phased rollout of mandatory electronic billing (e-Billing / CBMS) administered by the Inland Revenue Department (IRD) under the Ministry of Finance . Large taxpayers and prescribed sectors (cigarettes, alcohol, hotels, construction etc.) must connect their billing systems to the Central Billing Monitoring System (CBMS) per IRD e-billing notices . Other VAT-registered taxpayers are being progressively brought into scope through successive Finance Acts.

B2G e-Invoicing in Nepal is in a phased rollout since 2017-01-01. Phased mandatory e-billing for supplies to public bodies in line with IRD e-billing guidance and the VAT Act-related directives , with broader integration via the taxpayer portal .

Nepal supports the following e-Invoice formats: JSON / XML (CBMS schema).

Nepal uses the following e-Invoicing standards: IRD CBMS standard.

Real-time reporting via the Central Billing Monitoring System: in-scope taxpayers transmit invoice data to the IRD CBMS in near real time, supporting VAT reconciliation and audit. The CBMS does not block invoice issuance.

Nepal has penalties for e-Invoicing non-compliance. Failure to Connect to CBMS: Failure to connect prescribed billing systems to the CBMS or to transmit invoice data attracts financial penalties under the VAT Act and the Income Tax Act, in line with IRD e-billing guidance .

Major ERP systems including SAP, Oracle, Microsoft Dynamics, Sage, and QuickBooks support Nepal e-Invoicing through JSON / XML (CBMS schema). Integration typically requires Peppol network connectivity or direct API integration.

To integrate with Nepal e-Invoicing: 1) Ensure your software supports JSON / XML (CBMS schema), 2) Implement the required transmission method, 3) Comply with IRD CBMS standard.

Nepal requires compliance with IRD CBMS standard standards. Supported formats include JSON / XML (CBMS schema). Archiving requirement: 6 years retention required by the VAT Act and Income Tax Act; CBMS records archived by both supplier and IRD

To get started with e-Invoicing in Nepal: 1) Review Nepal's specific requirements, 2) Ensure your software supports JSON / XML (CBMS schema) formats, 3) Connect to the required transmission network, 4) Test compliance before deadlines.

B2C e-Invoicing in Nepal is in a phased rollout since 2020-08-25. Phased mandatory transmission of B2C retail receipts to the CBMS platform for taxpayers in scope of the IRD e-billing rollout (large taxpayers and prescribed sectors). Other B2C transactions remain outside the framework.

Primary sources for Nepal

ird.gov.np, cbms.ird.gov.np, ird.gov.np, ird.gov.np, ird.gov.np, ird.gov.np, taxpayerportal.ird.gov.np.

Related Countries

Bangladesh
phased
Israel
phased
Malaysia
phased
Pakistan
phased