Tax Invoices
The tax invoice is the core document of eBilling Lite - the VAT bill you give a customer for a sale. It is numbered, digitally signed, reported to the IRD, and frozen once issued. This page walks through raising one, every field on the form, how the totals are worked out, and what you can do with an invoice after it exists.
Use a full tax invoice for VAT-registered sales where the buyer needs a proper VAT bill (with their PAN). For small counter sales below the PAN threshold, use an Abbreviated Invoice instead. If your company is registered for income tax only (not VAT), the same form issues an Income Tax Invoice with no VAT line.
Before you start
An invoice draws on data you set up once. Have these ready so the form auto-fills for you:
- Customers - so you can pick a buyer and have their name, PAN and address fill in automatically. See Masters. (You can also type a one-off buyer without saving them.)
- Items - so picking a product fills its description, HSN code, unit, rate and tax code. See Masters.
- Tax codes - VAT 13%, zero-rated, exempt and any custom rates. See Tax Codes.
- Numbering and IRD credentials configured in Settings, so the invoice gets a number and reaches the IRD.
Raising an invoice
- Open Invoices → NewFrom the Invoices list, click New. A blank invoice form opens.
- Pick the customerChoose a saved customer (their details fill in) or tick Walk-in and type the buyer's name.
- Add line itemsFor each product or service, pick the item or type a description, then set quantity, rate and tax code. The line total updates as you type.
- Add any charges or discountsFreight, loading and similar charges go under Terms / Charges; a whole-bill reduction goes in Invoice Discount.
- Check the totalsThe running Taxable, VAT and Grand Total are shown at the bottom. Confirm they match what you expect.
- SaveSaving issues the invoice - it is numbered, signed, and queued to the IRD. After this it cannot be edited.
When you save, the invoice becomes a live, numbered tax document and the immutability lock takes effect. Review the form before you save. To correct an issued invoice you void it (which raises a credit note), you do not edit it.
The invoice form, field by field
The form is grouped into sections. Below is every field in the order it appears.
Invoice header
| Field | Required | What to enter |
|---|---|---|
| Document Type select | Yes | The kind of document. A VAT-registered company sees Tax Invoice; an income-tax-only company sees Income Tax Invoice. The choice sets which print template and tax behaviour apply. (Abbreviated invoices have their own screen.) |
| Issue Date (BS) BS date | Auto | The date the invoice is issued, in Bikram Sambat. It is stamped as today and read-only - by IRD rule a tax invoice cannot be back-dated. |
| Transaction Date (BS) BS date | Optional | The date the underlying sale happened, if different from the issue date (for example goods delivered earlier). Defaults to the issue date. It may be on or before the issue date, never after. |
Customer
| Field | Required | What to enter |
|---|---|---|
| Walk-in checkbox | Optional | Tick for a counter/cash buyer you are not saving as a customer. You then just type the name; PAN and address can be left blank. |
| Customer picker | Optional | Search and pick a saved customer. Choosing one auto-fills the Customer Name, PAN and Address below from the customer master. |
| Customer Name text | Yes | The buyer's name as it should print on the bill. Filled automatically when you pick a customer; type it directly for a walk-in. |
| PAN text | Optional | The buyer's Permanent Account Number. If entered it must be exactly 9 digits; leave blank for a buyer without a PAN. A registered business buyer should always have one so they can claim input VAT. |
| Address text | Optional | The buyer's address for the printed bill. |
| Custom Fields (max 3) label : value | Optional | Up to three extra Label : Value lines printed beside the buyer block - for
example PO No. : 4471 or Vehicle : BA 2 KHA 1234. Rows with a
blank label are dropped. |
Line items
Add one row per product or service. Picking an item fills most of the row for you; you can still override any cell.
| Field | Required | What to enter |
|---|---|---|
| Item picker | Optional | Pick a saved item to auto-fill the description, HSN, unit, rate and tax code. Skip it and type a free description for an unlisted item. |
| Description text | Yes | What is being sold, as it prints. Auto-fills from the item; editable. |
| HSN text | Optional | The Harmonised System (HS) code for the goods, where you classify by HSN. Auto-fills from the item. |
| Unit text | Optional | Unit of measure - pcs, kg, hr and so on. Defaults
to pcs. |
| Qty number | Yes | Quantity sold. Must be greater than zero. |
| Rate amount | Yes | Price per unit, before VAT. May be 0 for a free or promotional line - but
the whole bill must still total more than zero. |
| Disc. amount | Optional | A discount on this line, as an amount. Cannot exceed the line's value (qty × rate). |
| Line Total calculated | Auto | Quantity × rate, shown read-only. The final figure after discount and VAT is worked out on save. |
| Tax Code picker | Optional | The VAT treatment for this line - VAT 13%, a custom rate, zero-rated or exempt. Picking it sets the line's rate and whether it is taxable. An exempt or zero-rated code makes the line's VAT zero even on a "taxable" item. Leave blank to use your company's default rate. |
Each line carries its own tax code, so a single invoice can mix - say - a 13% line and an exempt line, and the totals split correctly into Taxable, VAT and Exempt. See How the totals are calculated.
Discount
| Field | Required | What to enter |
|---|---|---|
| Invoice Discount amount | Optional | A discount on the whole bill (on top of any per-line discounts). It reduces the taxable base before VAT is applied. |
| Tourist VAT Refund amount | Optional | For refund-eligible counter sales to tourists (the VAT-refund scheme). Leave blank for normal sales; the printed bill hides this row when it is empty. |
Terms / Charges
Reusable charges - freight, loading, packing, service charge - that sit above the VAT line. Set them up once under Bill Terms and add them here.
| Field | Required | What to enter |
|---|---|---|
| Term picker | Optional | Pick a bill term. Choosing one fills its default amount, whether it is taxable and its VAT rate. A taxable term joins the VAT base; an exempt one only adds to the grand total. |
| Amount amount | Optional | The charge amount for this bill. Pre-filled from the term's default; override per bill as needed. An untouched (blank) row is ignored. |
Other
| Field | Required | What to enter |
|---|---|---|
| Remarks text area | Optional | A free note printed on this invoice - delivery instructions, a reference, a thank-you. |
| Terms & Conditions text area | Optional | Your sale terms. Leave blank to use the company default set in Settings; type here to override for this one bill. |
Some fields are available to API integrations and special cases rather than the standard form - customer email (for one-click emailing), transaction type (sale / service / import / export), service type, and foreign-currency details (currency code and exchange rate, with the original charged total preserved for the print copy while NPR is reported to the IRD). If you do not see them, you do not need them for an ordinary domestic sale.
How the totals are calculated
You never type the tax - the system computes it from your lines, charges and discounts. The figures shown at the bottom of the form, and on the printed bill, are:
| Figure | How it is worked out |
|---|---|
| Gross Amount | The sum of every line's quantity × rate, before discounts. |
| Invoice Discount | Per-line discounts plus the whole-bill discount. |
| Taxable Amount | The value of taxable lines and taxable charges after discount - the base VAT is charged on. |
| Tax Exempt Sales | The value of exempt / zero-rated / out-of-scope lines - no VAT applies. |
| VAT | Each taxable line and charge × its own rate (usually 13%), added up. |
| Tourist VAT Refund | Shown only when used. |
| Grand Total | Taxable + Exempt + VAT (+ taxable charges) - what the customer pays. |
Individual lines may be free (rate 0), but the invoice as a whole has to come to a positive amount. A fully-zero invoice is rejected.
Tax codes and exemptions
The per-line tax code decides the VAT treatment. The standard codes are:
| Treatment | Meaning |
|---|---|
| VAT 13% (taxable) | Standard VAT. The line joins the taxable base and is charged 13% (or a custom rate code such as VAT 5%). |
| Zero rated (Sch. 2) | Taxable at 0% - typically exports. Adds to sales but charges no VAT. |
| Exempt (Sch. 1) | Goods/services exempt under Schedule 1 of the VAT Act. No VAT; shown as exempt sales. |
| Out of scope | Outside VAT entirely. No VAT, reported separately. |
After you save
Saving turns the form into a live tax invoice. Immediately:
- It receives the next invoice number in the current fiscal year - you cannot choose it, which guarantees an unbroken sequence.
- It is digitally signed so its authenticity can be verified later (see the public verifier).
- It is queued to the IRD; its sync status starts at Pending and moves to Sent once CBMS confirms. See IRD / CBMS Sync.
- It is now read-only.
Viewing an invoice
Open any invoice from the list to see it in full, read-only. Beyond the fields you entered, the view shows:
| Field | What it tells you |
|---|---|
| Invoice # | The assigned number. |
| Fiscal Year | The Nepali fiscal year the bill belongs to (for example 2081/82). |
| Status | Active, Void (cancelled) or Paid. |
| IRD Sync | Pending, Sent or Failed - the CBMS reporting state. |
| Transaction Type | Sale, service, import or export. |
| Service Type | A free label for the kind of service, where used. |
| Print Count | How many times the bill has been printed (the first print is the original; the rest are copies). |
| Created At / IRD Synced At | Timestamps, shown in Nepal time (NPT). |
| Payments | Receipts recorded against this invoice. |
| Credit / Debit notes | Any notes linked to this invoice. |
What you can do with an invoice
| Action | What it does |
|---|---|
| Preview | See the bill exactly as it will print, before committing to a print. |
| Print the invoice. The first print is the original; the count increments on each print. | |
| Reprint | Print another copy. You must give a reason (at least a few characters) - reprints are logged for audit, and copies are marked as such. |
| Print history | See who printed the bill, when, and why. |
| Send a PDF to the customer. You can set the To and CC addresses. | |
| Export | Download the invoice (for your records or to attach elsewhere). |
| Void | Cancel the invoice. Requires a reason and issues a credit note that reverses it. The invoice stays on record marked Void. |
You cannot edit or delete an issued invoice. Choose the right correction: Void to cancel it completely, or a Credit Note to reduce or return it. To increase a bill, void it and reissue. (A Debit Note is a purchase return to a supplier, not a way to add to a customer invoice.) Every correction keeps the original intact, which is what the IRD expects.
Common questions
- The customer's PAN is rejected.
- PAN must be exactly 9 digits, or left blank. Check for spaces or a missing digit.
- My invoice will not save - it says the total is zero.
- At least one line needs a positive value. A bill of only free lines is not allowed.
- The IRD status is stuck on Pending or shows Failed.
- The bill is still valid; only its reporting is pending. Open IRD / CBMS to see why and re-sync. Demo invoices are never sent to the IRD.
- I picked an item but the rate is wrong.
- The rate fills from the item master. Update the item's default rate in Masters, or just override the Rate cell on this bill.