Nepal

Billing and tax for restaurants in Nepal

NPR, PAN on the invoice and 13% VAT inside the menu price. This page lists the Nepal rules DataRestro is built around, what works today and what is still being built.

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Designed for IRD and CBMS requirements. Not yet certified.

DataRestro is not approved by the Inland Revenue Department and is not connected to CBMS. Certification is a separate approval that IRD grants; we have not received it. If your restaurant is required to use approved e-billing software, keep using it alongside DataRestro until we say otherwise, on this page.

A sample Nepal tax invoice, line by line

A sample tax invoice as our fiscal module is designed to print it. Toggle to a reprint and watch what changes. Each note shows whether DataRestro does it today.

Sample · illustrative

Himal Kitchen Pvt. Ltd.

Thamel, Kathmandu-26 · 01-4XXXXXX

PAN / VAT No. 60XXXXXXX

Tax Invoice

कर बीजक

Invoice no.: HK-2083/84-000142
Date (BS): 2083-06-11
Date (AD): 2026-09-27 · 19:42
Buyer: Everest Traders
Buyer PAN: 30XXXXXXX
Payment: Fonepay QR · ref 4417

Items
Particulars	Qty	Rate	Amount
Chicken Momo (steam, 10 pc)	2	380.00	760.00
Veg Dal Bhat Thali	1	450.00	450.00
Masala Chiya	2	90.00	180.00

Total (VAT inclusive): 1,390.00
Taxable amount: 1,230.09
VAT 13%: 159.91
Grand total NPR: 1,390.00

In words: Rupees One Thousand Three Hundred Ninety only.

Sample, illustrative and not a certified fiscal document. Business name, PANs and references are placeholders.

1
Seller's PAN
Available
The VAT-registered PAN of the restaurant, printed on every invoice.
2
Tax invoice
Available
Tax Invoice, or Abbreviated Tax Invoice below the configured limit.
3
Fiscal invoice number
Available
A gap-free sequence per series that restarts each Nepali fiscal year (Shrawan to Ashadh).
4
BS and AD dates
Available
Bikram Sambat first, Gregorian alongside, on the Kathmandu calendar day.
5
Buyer's PAN
Available
Captured (and checked as 9 digits) when a business guest asks for a VAT bill in their name.
6
VAT-inclusive prices
Available
Menu prices already include VAT; restaurants have been fined for adding it on top [68][69].
7
VAT extracted, not added
Available
Taxable amount = total ÷ 1.13; the difference is the VAT reported.
8
Copy of Original
Available
Every reprint is marked and counted, so a second slip can never pass as a first [55].
9
Who printed it, when
Available
Each print and reprint written to the audit trail [55].

IRD e-billing rules

IRD e-billing rules and where DataRestro stands

IRD's Electronic Billing Procedure sets what approved software must do. Here is each requirement as published summaries describe it, against the product today.

Available: in the product, working end to end
Partial: some of it exists, limits stated
Planned: not built yet

Data kept in a relational database with SQL access[55]

PostgreSQL.

Available

Menu prices include VAT; nothing added on top[68][69]

Inclusive prices with VAT extracted for the return.

Available

Billing records cannot be edited or deleted[55]

Paid orders are edit-locked. The retention job can delete old orders and audit rows, so it must be off for Nepal fiscal use.

Partial

Cancellations record a reason[55]

Voids and refunds require a reason and are audited. A fiscal credit-note document is still to build.

Partial

Every user action in an audit trail, including login and logout[55]

Sensitive actions are logged. Login/logout coverage is being checked.

Partial

Reprints marked “Copy of Original”[55]

Built: the first print is the original; every later print is numbered as a copy and audited.

Available

Fiscal invoice numbering, PAN on the bill, Nepali fiscal year[55]

Built: gap-free per-series numbering restarting each Shrawan, PAN on every invoice, abbreviated invoices below the configured limit, credit notes. Not yet approved by IRD.

Partial

Real-time sync with CBMS[54][55]

Built (below), with retry. Awaiting validation with IRD; needs the restaurant’s CBMS credentials.

Partial

For cloud systems, central server located in Nepal, with IRD access[55]

A deployment decision. DataRestro can run on in-country hosting; we do not operate it there yet.

Planned

How invoices are reported to CBMS

The invoice and its message to IRD are saved together. If the connection drops, a sender keeps retrying until IRD acknowledges it. This is built and awaiting validation with IRD.

01
Bill settled
The POS closes the order. Prices, VAT and totals are computed on the server in decimal arithmetic.
Runs today
02
Fiscal invoice written
In the same database transaction: next number in the fiscal-year sequence, PAN, BS date. From here the row is append-only: corrections are credit notes, never edits.
Runs today
03
Outbox row
Also in that transaction, the invoice is marked “pending for CBMS”. If the bill exists, the pending report exists. There is no window where one is saved and the other lost.
Runs today
04
Sender with retries
Sent in real time, then retried with back-off when IRD is unreachable. A resend of an already-received bill is acknowledged by CBMS as a duplicate, so a retry cannot double-report.
Runs today
05
Acknowledged
IRD's response code is stored against the invoice. Anything unacknowledged is visible to the manager, not silently dropped. Awaiting validation against IRD's live endpoint.
Built · awaiting IRD validation

IRD · Central Billing Monitoring System

Connection requires IRD approval of the software. DataRestro does not have that approval.

Local details, and where each one stands

Currency, wallets, calendar, language and delivery apps. Each item is marked available, partial or planned.

NPR and 13% VAT
Available
Set the restaurant to NPR and 13% VAT-inclusive once; every screen, bill and report follows. Decimal arithmetic, so the paisa always reconcile. Lakh-and-crore digit grouping is still to come.
Fonepay, eSewa, Khalti
Partial
Record a wallet or QR payment against the bill, with its reference, alongside cash and card. Guests ordering by QR can pay online through eSewa or Khalti once the restaurant connects its merchant account; the payment is recorded only after the provider confirms it. Fonepay dynamic QR is not available yet.[64]
Bikram Sambat
Partial
Fiscal invoices carry BS and AD dates and are numbered on the Nepali fiscal year. Reports grouped by the Shrawan-to-Ashadh year are planned; reports use the Gregorian calendar in your timezone today.
Nepali language
Planned
Staff screens, the guest QR menu and Devanagari receipts. The interface is English today; Nepali is the first translation we will ship.
Foodmandu and Pathao orders
Planned
We found no public POS API for either platform. Until there is one, the plan is a fast manual-entry lane so delivery orders still hit the same kitchen and stock.
Kathmandu time, Kathmandu team
Available
Reports close on your day at UTC+5:45. The people building DataRestro work in the same timezone as your dinner service.

Run a restaurant in Nepal? Work with us as an early partner.

We are looking for a small number of Kathmandu and Pokhara restaurants to run DataRestro for operations while we build the fiscal module, and to tell us where it falls short.

Apply as a partner Every feature, with status

Sources

Accessed 2026-09-27. Numbering follows our competitive research. [55] and [56] are vendor summaries of IRD rules, not IRD itself.