ई-कमर्समा मूल्य अभिवृद्धि कर

The growth of online selling has pulled e-commerce fully into the VAT net. Domestic businesses selling through their own sites or marketplaces must register and charge VAT like any trader, and the marketplace platform increasingly carries obligations to ensure the sellers on its network are registered and compliant. Overseas digital services face a separate regime. Foreign platforms supplying software, streaming, advertising or cloud services to Nepali consumers are expected to register under the special provisions for digital business and collect Nepali VAT at the point of sale, passing the amount to the department. The purpose is neutrality, so an online purchase attracts the same tax whether the seller is at home or abroad. The consequence for businesses is that importing software or subscribing to international tools now appears as an input tax item, which can be recovered against domestic output. Purchase orders and invoices from registered foreign providers should be retained, because they both prove the expense and support the VAT credit, turning an obligation into an accounting advantage.