A PAN is the foundation of tax compliance in Nepal — no business can legally invoice, open a corporate bank account, or file returns without one.
Who Needs a PAN
Every registered company, as well as individuals and firms earning taxable income or conducting significant financial transactions, must register. For companies, PAN registration follows immediately after OCR/CAMIS registration.
Documents Required
- Company registration certificate (for entities) or citizenship certificate (for individuals)
- Passport-size photograph
- Proof of business address
Where to Register
Apply online at taxpayerportal.ird.gov.np or through the Nagarik App. The process typically takes 1–2 working days once documents are verified.
PAN vs. VAT — Not the Same Thing
PAN is your general tax identification number, required by every taxable entity. VAT registration is separate and only mandatory once you cross the turnover threshold or operate in a mandatory sector — plenty of small businesses hold a PAN without ever needing VAT registration.
Registering a new company and need PAN handled alongside it? Company Sathi bundles PAN registration with your company setup so there's no gap before you can invoice.
