Country pack
communityBangladesh
বাংলাদেশ (bn)
Ekwo is free, open source accounting software. Its Bangladesh pack carries the chart of accounts (Bangladesh reference chart of accounts (IFRS-inspired), 154 accounts), 11 tax rates in BDT, the periodic return (Value Added Tax return (form Mushak 9.1), 34 boxes), and the financial statements (Statement of financial position, Statement of profit or loss). Last checked on 2026-10-09 against 10 texts of law and official sources.
- Country code
BD- Currency
BDT- Pack version
0.2.0- Last checked
- 2026-10-09
What the pack carries
- Charts of accountsWhat a company installs, and who each chart is published for.
default(default) — 154 accounts, for companies
- TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
- 31 taxes at rates of 0, 1.5, 2, 3, 5, 7.5, 10, 15, 20.75, 26.5, 49.5
domestic,exempt,export,foreign_services_received,import,not_subject - Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
BD-MUSHAK-9.1— 34 boxes, filed month or quarter
- When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
- day 15 of the month after the period
- The file it is deposited asThe brick of packages/formats that writes it, where one exists.
- filed by hand on the administration’s portal
- Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
- no profile — no obligation in law
No Bangladeshi statute obliges a business to exchange a structured electronic invoice with another business in the sense Ekwo's vocabulary gives the word: there is no Peppol authority, no published profile and no ISO 6523 scheme a party is addressed by, so `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none`. What the National Board of Revenue has instead is the Electronic Fiscal Device (EFD) and Sales Data Controller (SDC) programme, which it has been rolling out to some twenty sectors, and the online VAT system (eVAT) at vat.gov.bd, where the Mushak 9.1 return is filed and the tax paid. A fiscal device that reports each sale to the administration is not a peer-to-peer exchange between two businesses; Ekwo does not connect to an EFD or SDC, and the gap is recorded in this pack's README and in docs/international.md. The extent of the deployment, sector by sector, is not in the texts this register holds.
- Where the tax balance landsThe accounts a filed declaration settles to, by role.
- payable
2110 - receivable
1155
- payable
- Bank statementsThe formats this country’s banks send, and whether anything here reads them.
- no format named
- Payment filesThe formats the country’s banks accept for an outgoing payment.
- no format named
- Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
BD-IFRS-SFP— 32 linesBD-IFRS-IS— 10 lines
- Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
communityno named reviewer10 sources cited- Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
- 2026-10-09
- Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.2.0— published 2026-10-23en,bn
Free, and operated
Where the open core stops.
The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.
BD-MUSHAK-9.1declarationFree, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2110. The deposit number and the administration’s own words come back into your own database.
OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
What it was built from
10 sources — the law this pack was read against
- The Value Added Tax and Supplementary Duty Act, 2012 (Act No. 47 of 2012), Authentic English Text published by Notification S.R.O. No. 440-Law/2025/326-Mushak of 5 November 2025 (Bangladesh Gazette, extra, 13 November 2025), as amended up to the Finance Ordinance, 2025 — ss. 15 (rate of 15 % and truncated rates), 16, 17, 20 (imported services), 21 to 24 (zero rate), 26 (exemption), 28 (value of imports), 45 (net tax), 46 (input tax credit), 49 (VAT withheld at source), 55 to 57 and 60 (supplementary duty), 63 (turnover tax), 64 (return), 68 (carry forward); First, Second and Third Schedules
National Board of Revenue, Internal Resources Division (Bangladesh Gazette, published on the Bangladesh Laws portal) · law · read 2026-10-09
- The Finance Act, 2026 (Act No. 96 of 2026), Bangladesh Gazette, extra, 30 June 2026 — amends the Value Added Tax and Supplementary Duty Act, 2012 with effect from 1 July 2026 (section 64 substituted: the return on every three tax periods)
National Board of Revenue (Bangladesh Gazette) · law · read 2026-10-09
- Finance Acts — the register of Finance Acts the National Board of Revenue publishes, listing the Finance Act, 2026
National Board of Revenue · guidance · read 2026-10-09
- Finance Act, 2026: Key Amendments — the changes to the Value Added Tax and Supplementary Duty Act, 2012 and to the Rules, 2016: quarterly return by default, monthly return optional, Mushak 9.1 and 9.1.1, as enacted. A professional-firm summary of the Act; the Act itself is the entry above
PwC Bangladesh · guidance · read 2026-10-09
- Cabinet approval on 28 September 2026 of the draft Value Added Tax and Supplementary Duty (Amendment) Ordinance, 2026, which would amend section 64 to restore the return for each tax period within 15 days (20 days for government bodies, banks, insurers and nil returns). A press report; no gazette notification of the ordinance had been found on 9 October 2026
VATupdate (reporting the Bangladesh press) · guidance · read 2026-10-09
- IVAS user guide for submitting the Value Added Tax Return, Form Mushak-9.1 (114 pages) — parts 1 to 10 and notes 1 to 68 of the online form, with the formulas that sum them
National Board of Revenue, eVAT portal · form · read 2026-10-09
- eVAT Services — the National Board of Revenue's online VAT system, where the Mushak 9.1 return is filed and the tax paid
National Board of Revenue · portal · read 2026-10-09
- Important changes introduced in VAT Deduction and Collection at Source by the VDS Guidelines, 2025 (construction contractor, service code S004.00, raised from 7.5 % to 10 %, 7.5 % kept for contracts signed before 30 June 2025; section 49(5) limited to the first tier of sub-contractors)
Institute of Chartered Accountants of Bangladesh (summary of the National Board of Revenue's Guidelines) · guidance · read 2026-10-09
- The Companies Act, 1994, s. 181 — every company keeps proper books of account that give a true and fair view; copy of the Act hosted by BASIS
Bangladesh Association of Software and Information Services (copy of the Act) · law · read 2026-10-09
- Use of IFRS Standards by jurisdiction — Bangladesh: the Financial Reporting Act, 2015 and the Financial Reporting Council, which adopted the IFRS Accounting Standards without modification in November 2020 for public interest entities; the IFRS for SMEs for those that are not publicly traded
IFRS Foundation · guidance · read 2026-10-09
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