Abbreviated Invoices

Sales Separate IRD approval required NPR 10,000 cap VAT-inclusive

An abbreviated tax invoice is the short retail bill for small counter sales where the buyer is not registered and does not need a full VAT invoice. It uses a simplified buyer section and a per-transaction value cap. Everything else - numbering, signing, IRD reporting - works like a normal invoice.

Issuing abbreviated invoices needs separate IRD approval

You cannot start issuing abbreviated tax invoices just because you are VAT-registered. The IRD grants permission for them separately - it is a distinct approval under VAT Rule 2053 Rule Number 18 (the Annex 6 document), on top of your normal registration. Until that approval is granted to your business and recorded against your account, the abbreviated-invoice screen stays turned off and any attempt to issue one is blocked.

If you need this, ask MISAC Intelligence Pvt. Ltd to enable it after you have obtained the IRD's written approval - they record the permission against your company, which switches the screen on. Until then, use a full Tax Invoice for every sale.

When to use this instead of a full Tax Invoice

Use an abbreviated invoice for low-value cash/counter sales to walk-in or unregistered buyers (IRD Rule 17(Ka)). If the buyer is a registered business that needs to claim input VAT, or the sale is above the cap, raise a full Tax Invoice instead so the buyer's PAN and the VAT breakdown are on the bill.

Two rules that make this document "abbreviated"

1. Value cap. The total of one abbreviated invoice cannot exceed NPR 10,000. Above that, use a full tax invoice.
2. VAT-inclusive pricing. Rates on an abbreviated invoice are treated as tax-inclusive - the price you enter already contains the VAT, which is then shown extracted on the bill.

Raising an abbreviated invoice

Open Abbreviated Invoices → NewA short form opens.
Buyer (optional)Type a name if you have one, or leave blank for an anonymous counter sale.
Add the itemsPick or type each item with quantity and rate.
Pick the payment method and saveThe bill is numbered, signed and reported - just like a full invoice.

The form, field by field

Header

Field	Required	What to enter
Issue Date (BS) BS date	Auto	Stamped as today and read-only - the same back-dating rule as a tax invoice.
Transaction Date (BS) BS date	Optional	The date of the underlying sale, if different. Defaults to the issue date.

Buyer (optional)

The whole buyer block is optional - that is the point of an abbreviated invoice.

Field	Required	What to enter
Buyer Name text	Optional	The buyer's name if known; leave blank for an anonymous sale.
Buyer PAN text	Optional	If supplied, must be exactly 9 digits. Usually left blank here.
Buyer Address text area	Optional	The buyer's address, if you record one.

Line items

Field	Required	What to enter
Item picker	Optional	Pick a saved item to auto-fill the description, unit, rate and taxable flag.
Description text	Yes	What is being sold. Auto-fills from the item; editable.
Unit text	Optional	Unit of measure (pcs, kg…).
Qty number	Yes	Quantity sold. Greater than zero.
Rate amount	Yes	Price per unit, VAT-inclusive for taxable lines.
Disc. amount	Optional	A discount on this line.
Tax checkbox	Optional	Tick if the line is taxable (VAT applies). Untick for an exempt line.

Summary

Field	Required	What to enter
Invoice Discount amount	Optional	A discount on the whole bill.
Payment Method select	Optional	How the customer paid - Cash, Card, Digital Wallet or Bank Transfer.
Remarks text area	Optional	A free note printed on the bill.

After you save

Like a full invoice, an abbreviated invoice is numbered, signed, reported to the IRD, and then locked. To correct one, void it or issue a credit note - you cannot edit it. See the invoice actions, which apply here too (preview, print, reprint with reason, email, export, void).

Over the cap?

If the bill totals more than NPR 10,000 the save is rejected. Split it or - better - raise a full Tax Invoice, which has no cap and carries the buyer's PAN.