In Nepal, a VAT-registered business files its VAT return and pays the VAT for a month within 25 days after that month ends, and a withholding agent deposits the TDS it deducted and files the TDS statement within the same 25 days. In practice the deadline is the 25th of the next BS month — and a VAT return is due even for a month with no sales.
Use the free VAT calculator to split or add 13% VAT, and the Nepali date converter to turn a BS deadline into an English date.
What is due every month?
| Who | What | Deadline |
|---|---|---|
| VAT-registered business | VAT return for the month, and payment of VAT due | Within 25 days after the month ends |
| Anyone who withholds tax (employers, businesses paying rent, service fees, interest and so on) | Deposit the tax withheld and submit the withholding statement (e-TDS) | Within 25 days after the month ends |
The VAT rule is in sections 18 and 19 of the VAT Act, 2052; the TDS rule is section 90 of the Income Tax Act, 2058. The VAT Act lets the tax period be set longer or shorter than a month, but most businesses file monthly. For how VAT itself works, see VAT in Nepal; for salary TDS, see salary TDS and SSF for 2083/84.
Deadlines for the rest of FY 2083/84
Because BS months have 29 to 32 days, the 25th lands on a different English date each month.
| Tax month | Due by (BS) | Due by (AD) |
|---|---|---|
| Kartik 2083 | Mangsir 25, 2083 | 11 December 2026 |
| Mangsir 2083 | Poush 25, 2083 | 9 January 2027 |
| Poush 2083 | Magh 25, 2083 | 8 February 2027 |
| Magh 2083 | Falgun 25, 2083 | 9 March 2027 |
| Falgun 2083 | Chaitra 25, 2083 | 8 April 2027 |
| Chaitra 2083 | Baishakh 25, 2084 | 8 May 2027 |
| Baishakh 2084 | Jestha 25, 2084 | 8 June 2027 |
| Jestha 2084 | Ashadh 25, 2084 | 9 July 2027 |
| Ashadh 2084 | Shrawan 25, 2084 | 10 August 2027 |
If a deadline falls on a public holiday, check with the Inland Revenue Department whether it moves. The holiday list for 2083 helps you plan ahead.
Do you still file if there were no sales?
Yes, for VAT. Section 18 says the return must be submitted whether or not there was a taxable transaction in the month. A missed "nil" return still attracts the late-filing fee below.
What happens if you are late?
VAT
- Late or missing return: a fee of Rs 1,000 per tax period or 0.05% of the tax payable per day, whichever is higher (section 29).
- Late payment: an additional charge of 10% a year on the unpaid amount (section 19), plus interest at 15% a year (section 26).
TDS
- Statement not filed on time: a fee of 1.5% a year of the tax that should have been withheld, for each month or part of a month (Income Tax Act, section 117).
- Tax not deposited on time: interest at the general rate of 15% a year, for each month or part of a month (section 119). Tax you should have withheld but didn't is treated as withheld, so you still owe it.
The return fee here is 0.05% × Rs 40,000 × about 60 days. Exact amounts depend on the days counted, so treat this as an illustration.
From FY 2083/84, a VAT return filed on time can be amended within 7 days of submission through the prescribed procedure — another reason to file early rather than late.
A month-end checklist
- Close the month's sales; every sale needs a tax invoice or a permitted abbreviated invoice.
- Match purchase bills; input VAT needs a valid tax invoice.
- Work out output VAT, input VAT and the balance payable or carried forward.
- List every payment you withheld tax on, with the payee's PAN.
- Pay VAT and deposit TDS, then file the VAT return and e-TDS statement.
- Keep vouchers and receipts with the month's records.
Frequently asked questions
What is the VAT return deadline in Nepal?
Within 25 days after the end of the tax period, which for most businesses is one BS month. The VAT for the month is paid by the same deadline. For example, Mangsir 2083's return is due by Poush 25, 2083 (9 January 2027).
When must TDS be deposited in Nepal?
Within 25 days after the end of the month in which the tax was withheld, together with the withholding statement (e-TDS).
Is there a penalty for a late nil VAT return?
Yes. A return is required even with no taxable transactions, and a late one attracts the same fee: Rs 1,000 per tax period or 0.05% of tax payable per day, whichever is higher.
Sources
- Value Added Tax Act, 2052 — sections 18, 19, 26 and 29; Income Tax Act, 2058 — sections 90, 117 and 119. Inland Revenue Department, ird.gov.np, and the Nepal Law Commission, lawcommission.gov.np.
- Institute of Chartered Accountants of Nepal (ICAN), Highlights of Federal Budget of Nepal FY 2083/84 — 7-day amendment of VAT returns (section 18(4)).
Last checked: 13 November 2026 (Kartik 27, 2083). Confirm your own situation with the Inland Revenue Department or a registered tax professional.