Bill Book and Invoice Printing in Nepal: IRD Rule and Specs
Quick answer: Nepal's Inland Revenue Department (IRD) states that under Rule 17 of the Value Added Tax Rules, 2053, a bill or invoice must be issued whenever goods or services are supplied, and that non-issuance found in market inspections is acted on under prevailing law. Confirm your registration and the invoice format it requires with IRD or your accountant first, then order a numbered, multi-copy bill book to that specification.
This guide is for shop owners, service businesses and accountants who need printed bill books, invoices, receipts or delivery challans. Printing is the easy part; the content and format belong to your tax registration, so the order of work matters.
What the IRD says
The IRD notice "Issuance of Bill/Invoice" (dated 26 Asar 2083 BS) states two things: a bill or invoice must be issued when supplying any goods or service, as required by Rule 17 of the VAT Rules, 2053, and taxpayers must issue invoices when selling. It adds that failure to issue found during market inspection will be dealt with under prevailing law. The notice does not set a bill book layout, so use the VAT Rules and IRD's current directives for the required fields.
IRD also publishes a separate electronic invoice procedure (Electronic Invoice Procedure, 2074, fourth amendment). If your business must issue electronic invoices, check that procedure before you buy printed books.
Confirm before you print
- Registration: know whether your business is registered for PAN only or also for VAT, since that decides the invoice type.
- Required fields: read Rule 17 of the VAT Rules, 2053 and the IRD directives, or ask your accountant for the exact field list.
- Electronic or paper: check whether the electronic invoice procedure applies to you.
- Final proof: have your accountant approve the proof before the print run.
How to specify a bill book
| Spec | Common choice | Why it matters |
|---|---|---|
| Copies | 2-ply or 3-ply carbonless (NCR) | Customer copy and your record copy without carbon sheets |
| Size | A5 for counter use, A4 for detailed invoices | Matches your line items and storage |
| Numbering | Serial numbers, start and end stated | Gaps and duplicates are easy to spot |
| Binding | Glued or stitched pad with a cover | Pages stay together while torn out |
| Paper | NCR sets in white, yellow or pink | Each copy is easy to tell apart |
| Header | Business name, address, PAN or VAT number, logo | Printed once, correct on every sheet |
| Checks | Tear-off perforation, line ruling | Easier daily use |
Ask the printer for the numbering to continue from your last book and for a proof of the first and last page. Keep the numbering continuous so a missing invoice is visible.
Common mistakes
- Printing before the registration number or address is final.
- Choosing 3-ply when a 2-ply set is enough, which adds cost without benefit.
- Starting numbering from 1 again without a clear series or date marker.
- Using paper that smudges when written on with a ballpoint pen.
Bill, invoice, challan and receipt: what is the difference
| Document | Purpose |
|---|---|
| Bill or invoice | Records a sale of goods or services and the amount due |
| Cash memo | A simple bill for a cash sale |
| Delivery challan | Records goods sent, without a price |
| Receipt | Confirms money received |
| Quotation | An offer of price, before a sale |
| Purchase order | A buyer's order to a supplier |
Which documents you need depends on your business and registration. Confirm with IRD or your accountant. Printing is the last step.
Design checklist for a bill book
- Business name, address, phone and email
- Registration numbers that apply to your business
- Serial number printed on each leaf, in order
- A space for the date and the buyer's details
- Columns for item, quantity, rate and amount
- Space for tax, totals and amount in words
- Signature line
- Terms, if any, such as return policy
Keep the layout clean so it can be written by hand quickly and read clearly on the copy.
Printing specs in more detail
| Spec | Notes |
|---|---|
| Paper | NCR carbonless sets: original on white, copies on coloured sheets |
| Copies | 2-ply or 3-ply; do not use more than needed |
| Size | A5 for counter use; A4 for detailed invoices |
| Leaves per book | 50 or 100; fewer leaves are lighter, more leaves last longer |
| Numbering | Machine numbering, continuous across books |
| Binding | Padded glue or stitched with a cover |
| Perforation | Tear-off for the original |
| Ruling | Printed lines for writing |
Ask for a sample set and test it with a pen on your counter. Make sure the lower copies are readable.
Printing mistakes to avoid
- Spelling errors in the business name or tax number.
- Numbering that restarts or skips.
- Writing area too small for typical entries.
- NCR sheets in the wrong order.
- Ordering many books before testing one.
Storage and use
Store bill books flat in a dry place so the carbonless layers do not mark. Use books in serial order and keep used books for the period required by the tax rules, which you should confirm with IRD or your accountant.
Electronic invoicing
IRD publishes an electronic invoice procedure. If your business must issue electronic invoices, check the procedure before ordering printed books, and keep a paper back-up only if the rules allow. See the sources below.
Frequently asked questions
Can any press print my invoice?
You order the printing from the press of your choice. The legal content and format must follow IRD rules, so confirm them with IRD or your accountant before approving a proof.
How many sets should I order?
Order by your monthly invoice volume, then add a margin. Reordering a stable design is simple, so avoid overbuying.
Do I need a logo?
No. A logo is optional. The business name, address and tax number matter more.
Order a bill book
For letterhead, bill books and office stationery, see offset printing services or contact Thankyooou with your size, copies and numbering. Read how to request a printing quotation for the brief to send.
Related guides
Sources
- Notice on issuance of bill/invoice — Inland Revenue Department — duty to issue invoices under VAT Rules 2053, Rule 17.
- Value Added Tax Act, 2052 — Inland Revenue Department — the VAT law as amended.
- Value Added Tax Rules, 2053 — Inland Revenue Department — Rule 17 on bills and invoices.
- Electronic Invoice Procedure, 2074 — Inland Revenue Department — e-invoice rules.