VAT billing software for Nepal, connected to CBMS
BRAccount issues tax invoices in the Inland Revenue Department's formats, applies VAT by rule, prints a QR code on every bill and posts each bill to the IRD's Central Billing Monitoring System as it is submitted, on a full set of books underneath.
- VAT rates applied by rule, since the Finance Act 2083
- 0 / 5 / 13%
- Annex 6 bills: tax invoice, abbreviated, income-tax-only
- 3 formats
- a dynamic QR code on every bill
- QR
- each bill and credit note posts to CBMS the moment it is submitted
- As submitted
- every reprint says so, and the print is logged
- Copy of Original (n)
- the Annex 5 Standard View, exported to Excel and XML
- 20 columns
From the bill to the IRD, without a step by hand
- Tax invoices in the IRD's formatsThe Tax Invoice (कर बीजक), the Abbreviated Tax Invoice (संक्षिप्त कर बीजक) for small retail sales and the income-tax-only Invoice, each with the seller's PAN, the buyer's PAN where there is one, the Bikram Sambat and AD dates, the fiscal year and the QR code.
- VAT applied by rule13% as standard, 5% and 0% where the law provides, the exempt list, and the 10% VAT relief on electronic payment applied on the bill with the Annex 8 payment record kept. The 2083 levies (education and health equity, luxury, skill promotion) are configured too.
- Straight to CBMSEach bill posts to the IRD's bill endpoint and each credit note to the bill-return endpoint the moment it is submitted; a failed post retries every hour and every attempt is logged. Test against the IRD's sandbox first; each organisation reports under its own PAN and login.
- Numbering by fiscal year and outletA new series each fiscal year (for example KTM-2083/84-00001), and each outlet with its own code and numbering, as the procedure asks.
- Nothing deleted, everything loggedA bill is never deleted, drafts included. A cancellation needs its reason and lands in the Reverse Entry Register; a return is a credit note; a bill CBMS accepted is reversed only by a credit note. The activity log records every change, sign-in, print, PDF and export.
- The registers and the Standard ViewThe Sales Book, the Purchase Book and the two return registers in the IRD's layout, the 20-column Annex 5 Standard View, and every IRD report exported to Excel and XML, any page to PDF.
- Bills that reach your customersEach organisation can send its bills by email, SMS or WhatsApp with its own sending keys, and remind customers of dues; receipts land against the bills and the cash book in one motion.
- Bank, stock and the rest of the booksBilling sits on the full ledger: bank reconciliation, stock that moves with each delivery, fixed assets, and the P&L, balance sheet and trial balance that tie to the rupee. What every account includes.
What a BRAccount tax invoice shows
The fields the procedure asks for, in the layout the IRD publishes, so a bill from BRAccount reads like the Annex 6 model.
Who
The seller's name, address and PAN; the buyer's name and PAN where there is one.
When
The bill number in its fiscal-year series, the Bikram Sambat date, the AD date and the fiscal year (for example 2083.084).
What
Each line with its quantity, rate and amount; the taxable total, the VAT at its rate, any levy, discounts and the grand total.
Proof
The QR code with the PAN, bill number, date, buyer's PAN, total and tax, and, for a business connected to CBMS, the link that verifies the bill online.
Reprints
The first print is the original कर बीजक; every later one is titled बीजक with "Copy of Original (n)", and who printed which copy is logged.
Payment
The payment method, and for electronic payment the Annex 8 details and the 10% VAT relief applied on the bill.
Businesses that bill their customers themselves
A VAT-registered trader or service business
Tax invoices and abbreviated invoices by rule, the monthly return figures ready within the 25 days, and the registers in the IRD's layout.
A group with several organisations or outlets
Each organisation with its own PAN, bill series, CBMS login and books; each outlet with its own numbering; consolidated statements for the group.
A business the CBMS rules reach
Above Rs 20 crore of turnover, or the lower lines for hotels, restaurants and internet providers, every bill must reach CBMS as it is issued. BRAccount does that per organisation, once your tax office has given permission.
Built to the 2082 rules; not yet listed
Checked against the procedure on 22 October 2026. The guide states each rule and what BRAccount does about it; the two lines that are not yet met are stated as plainly.
- Built to the software rules of the Electronic Billing Procedure 2082: no deletion, Copy of Original on reprints, the QR code, the Annex 5 view, the activity log, the registers and a real-time CBMS link
- Each organisation reports under its own PAN and IRD login; one without a login is held back, never sent under another taxpayer's PAN
- Verified against the IRD's sandbox credentials before the production cut-over
- Not yet on the IRD's list of e-billing software: listing (Annex 1) is Black Rock's filing to make, and the permission to bill electronically (Annex 3) is yours from your tax office
- The hosted server is outside Nepal today; the self-hosted edition runs on a server in Nepal
Billing questions
What is CBMS, and does BRAccount sync invoices in real time?
CBMS is the Inland Revenue Department's Central Billing Monitoring System. BRAccount posts each submitted invoice to its bill endpoint and each credit note to its bill-return endpoint the moment they are submitted, retries failures hourly, and can be verified against the IRD's sandbox credentials first.
Which Nepal VAT rates does it handle?
The standard 13% plus the 0% and 5% rates introduced by Finance Act 2083, with the 10% VAT relief on electronic payments (an effective 11.7%) applied on the bill. The 2083 levies are configured too: education and health equity fees at 3%, luxury fee at 2% and skill promotion fee at 0.5%.
Who must connect to CBMS in Nepal?
Every business with turnover above Rs 20 crore that bills customers directly must issue electronic bills and connect them to CBMS (IRD notice, 4 Baishakh 2083). The FY 2083/84 budget adds businesses already billing electronically above Rs 10 crore, and hotels, restaurants, canteens and internet service providers connect above Rs 5 crore. Banks and financial institutions that do not bill consumers directly are excluded. Confirm your position with your tax office.
Which invoice formats does it print?
All three Annex 6 layouts: the Tax Invoice (कर बीजक), the Abbreviated Tax Invoice (संक्षिप्त कर बीजक) and the income-tax-only Invoice - each with the QR code, PAN, BS and AD dates and the 'Copy of Original (N)' marking on reprints.
Can I use BRAccount for billing without connecting to CBMS?
Yes. The CBMS link is switched on per organisation. Below the IRD's turnover lines you issue the same tax invoices, keep the same registers and file the same returns; the moment your tax office's permission and your CBMS login are in, the bills start posting.
What happens to a bill with a mistake on it?
You never delete it. A bill not yet accepted by CBMS is cancelled with its reason and listed in the Reverse Entry Register; a bill CBMS has accepted is reversed with a credit note, which posts to CBMS's bill-return endpoint; a corrected bill is listed beside its original in the IRD Corrected Records.
Is BRAccount IRD-approved billing software?
Not yet listed. It is built to the 2082 procedure's rules, and its listing is Black Rock's filing to make. The IRD billing software guide goes through the rules clause by clause and says exactly where BRAccount stands on each.
Bill the way the IRD asks, from day one
Request an account: your organisation comes set up for Nepal, with the bill formats, the VAT rules and the registers in place. The CBMS link switches on when your tax office says so.