Nepal's VAT filing deadline sounds simple - the 25th of every month - but it trips up a surprising number of registered businesses because "the 25th" refers to the Nepali (Bikram Sambat) calendar, not the Gregorian one, and it covers the previous month's transactions rather than the current one. Here is exactly how the deadline works, month by month.
Both the VAT return and any VAT payment for the previous month's transactions are due by this date. Check the exact BS date on the IRD Taxpayer Portal or Nepal Patro, since Gregorian equivalents shift each month.
Key takeaways
- The deadline is the 25th day of the following Nepali (Bikram Sambat) month - for example, VAT for the month of Shrawan is due by 25 Bhadra.
- The deadline covers both filing the return and paying any VAT due; they share the same date.
- If the 25th falls on a public holiday or a weekend (Saturday), the deadline generally moves to the next working day.
- A nil return is still due on the 25th, even with zero transactions in the period.
- Missing the deadline triggers a late filing fine and, if VAT is unpaid, separate late payment interest - covered in detail in our penalty guide.
Why the deadline is based on the Nepali calendar, not the Gregorian one
Nepal's tax administration, including VAT, TDS, and income tax, runs on the Bikram Sambat (BS) calendar. A VAT return for a given BS month covers all taxable transactions within that month and is due on the 25th of the next BS month. Because BS months do not align neatly with Gregorian months, the equivalent Gregorian due date shifts by a few days each cycle. This is the single biggest source of confusion for businesses that plan around the Gregorian calendar out of habit.
How the deadline lines up with the Gregorian calendar
The table below shows the general pattern of how each Nepali month's VAT return lines up with an approximate Gregorian filing window. Always confirm the exact date on the IRD portal or an official Nepali calendar, since the Gregorian equivalent of "the 25th" can vary by a day or two depending on the year.
| Nepali month (tax period) | Return due by | Approx. Gregorian window |
|---|---|---|
| Baishakh | 25 Jestha | Early-to-mid June |
| Jestha | 25 Ashad | Early-to-mid July |
| Ashad | 25 Shrawan | Early-to-mid August |
| Shrawan | 25 Bhadra | Early-to-mid September |
| Bhadra | 25 Ashwin | Early-to-mid October |
| Ashwin | 25 Kartik | Early-to-mid November |
| Kartik | 25 Mangsir | Early-to-mid December |
| Mangsir | 25 Poush | Early-to-mid January |
| Poush | 25 Magh | Early-to-mid February |
| Magh | 25 Falgun | Early-to-mid March |
| Falgun | 25 Chaitra | Early-to-mid April |
| Chaitra | 25 Baishakh | Early-to-mid May |
What happens when the 25th falls on a holiday
When the 25th lands on a public holiday or a Saturday, the deadline is generally treated as extended to the next working day, without a late penalty applying to filings made on that next working day. This is standard IRD practice, but it is not something to plan around by default. Businesses that treat the holiday extension as a routine buffer, rather than an exception, are the ones most likely to get caught out in a year when no extension applies. File as if the 25th is a hard date every time.
Do not rely on the holiday extension
Confirm holiday-driven extensions on the IRD portal or through your Inland Revenue Office before assuming one applies. Bank cut-off times for ConnectIPS and e-payment can also differ from the IRD's own filing cut-off, so pay a day early if you are filing close to the deadline.
Monthly versus trimester filing deadlines
Most VAT-registered businesses file monthly and follow the 25th-of-the-month rule every single month. Certain small taxpayers and businesses in specified sectors, such as tourism, transportation, publishing, hotels, and cinema, may apply to the IRD for trimester (four-monthly) filing. Under this arrangement the return still becomes due on the 25th of the month following the end of the four-month period - the monthly rhythm changes, but the "25th of the following month" logic does not.
Building a habit so you never miss the deadline
- Set a recurring reminder for the 18th or 20th of each Nepali month to begin reconciliation, giving yourself a five-day buffer before the deadline
- Check the exact BS date on a Nepali calendar app or the IRD portal rather than assuming a fixed Gregorian date
- Pay a day before the deadline where possible, since bank and portal traffic peaks on the 24th and 25th
- File a nil return the moment you know a period had no transactions, instead of waiting until the deadline
Related reading
For the full step-by-step filing process, see How to File VAT Return in Nepal: Step-by-Step 2026 Guide. If a deadline has already passed, read What Happens If You Miss the VAT Filing Deadline in Nepal? for the exact fine and interest calculation. For months with no activity, see How to File a Nil VAT Return in Nepal.
Frequently asked questions
Is the VAT payment deadline different from the filing deadline?
No. Both the return and any VAT payment for the period are due on the same date - the 25th of the following Nepali month. Filing on time but paying late still results in interest on the unpaid amount from the day after the deadline.
Does the deadline change for businesses with very low turnover?
The 25th-of-the-month date itself does not change. What can change is the filing frequency: eligible small taxpayers and certain sectors may apply for trimester filing, which reduces how often a return is due, not how the due date within that cycle is calculated.
What time on the 25th is the actual cut-off?
The IRD portal typically accepts filings until the end of the day on the due date, but bank payment channels such as ConnectIPS may have earlier cut-off times. Confirm both the portal and your payment channel's cut-off time rather than assuming they match.
Can I file early, before the month has fully ended?
No. The return covers a completed Nepali month's transactions, so it can only be finalised and submitted once that month has ended and your books are closed for the period.
Ready to file? Follow the full walkthrough in our step-by-step VAT filing guide.
Conclusion
The VAT filing deadline in Nepal is straightforward in principle - the 25th of the following Nepali month - but it demands attention to the Bikram Sambat calendar rather than the Gregorian one, and it applies equally to filing and payment. Treat the 25th as a hard deadline every month, build in a buffer for reconciliation, and confirm holiday extensions rather than assuming them, and this becomes one of the easiest compliance obligations to stay on top of.
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