Nepal

Ekwo is free, open source accounting software. Its Nepal pack carries the chart of accounts (Nepal reference chart of accounts, 146 accounts), 2 tax rates in NPR, the periodic return (Monthly value-added tax return, 14 boxes), and the financial statements (Statement of financial position, Statement of profit or loss). Last checked on 2026-10-21 against 5 texts of law and official sources.

Country code: NP
Currency: NPR
Pack version: 0.2.0
Last checked: 2026-10-21

Set up Ekwo for Nepal The pack, file by file

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.: default (default) — 146 accounts, for companies
TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.: 8 taxes at rates of 0, 13
domestic, exempt, export, foreign_services_received, import
Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.: NP-VAT-RETURN — 14 boxes, filed month
When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.: day 25 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
Value-Added Tax Act, 2052, s. 14A — a taxpayer may issue an electronic invoice with the Department's prior approval, and the Department may by notice order named taxpayers to issue it compulsorily and link it to its central invoice and billing monitoring system (CBMS). That is an approval and a link to a tax authority's system, not an exchange of a structured invoice between businesses: Nepal has no Peppol authority and no published profile, so `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none`. If the Department publishes a profile, this field is where it goes.
Where the tax balance landsThe accounts a filed declaration settles to, by role.: payable 2110
receivable 1155
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.: NP-NFRS-SFP — 32 lines
NP-NFRS-IS — 10 lines
Who has read itA pack is reviewed when a named professional has read it against the law, and never before.: community no named reviewer
5 sources cited
Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.: 2026-10-21
Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.: 0.2.0 — published 2026-10-23
en

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.

NP-VAT-RETURNdeclaration

Free, 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

5 sources — the law this pack was read against

Value-Added Tax Act, 2052 (1996), English text as amended up to the Financial Act, 2021 (2078) — s. 5 (the charge, and the exemption of Schedule 1 with the loss of the deduction), s. 6 (the time of supply), s. 7 (the rate of thirteen percent, zero rate for Schedule 2), s. 8(2) (a service acquired from outside Nepal), s. 10 (registration), s. 14 and 14A (invoice and electronic invoice), s. 17 (tax deduction), s. 18 (monthly return within twenty-five days), s. 19 (payment within twenty-five days). The Schedules are not part of the file that could be read
Inland Revenue Department of Nepal (copy kept by the Internet Archive; the Department's own link no longer answers) · law · read 2026-10-21
Value Added Tax Act, 2052, as amended up to the Economic Act, 2082 — the Department's page for the current consolidated text, in Nepali; its PDF could not be downloaded from the machine this pack was written on, so the amendments since the Financial Act, 2021 are a gap recorded in the README
Inland Revenue Department of Nepal · law · read 2026-10-21
Nepal — use of IFRS Standards by jurisdiction: the Nepal Financial Reporting Standards 2024 for public-interest entities, the NFRS for SMEs mandatory for SMEs without public accountability from 16 July 2024, the NAS for Micro Entities, issued by the Accounting Standards Board Nepal; the Companies Act requires financial statements to follow the accounting standards in force
IFRS Foundation · guidance · read 2026-10-21
Income Tax Act, 2058 (2002), unofficial translation — the income year, from the first day of Shrawan (tentatively 15 July) to the last day of Ashad (tentatively 14 July) of the next year; read through a search extract, the file itself did not download whole
Inland Revenue Department of Nepal · law · read 2026-10-21
Inland Revenue Department of Nepal — the Department's site, where the Acts, notices and the taxpayer services are published; returns are filed electronically through its taxpayer portal
Inland Revenue Department of Nepal · portal · read 2026-10-21

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