2% DST on digital services launched in July 2022 The Nepalese Inland Revenue Department has updated its Digital Services Tax Act for 2024. The threshold for being subject to the 2% turnover tax digital services within scope has been raised from NPR 2 million to
2024-25 budget promises e-invoicing for all The Nepalese Finance Ministry’s 2024-25 Budget includes initial proposals for electronic invoicing for all businesses. 16th July is the new final wave implementation date for businesses with transaction of Rs 250 million per annum. The regime is controlled by
VAT on foreign providers of digital services to consumers The Nepalese Ministry of Finance has confirmed that non-resident providers of digital or electronic, broadcast and telephony services must register for VAT and charge local consumers at the standard rate of 13%. There is an annual
