Whether you’re starting a business or already VAT-registered, understanding what documents are required for VAT in Bangladesh is essential. These documents aren’t just formalities — they’re legal obligations that help you claim input tax credit, avoid penalties, and stay compliant with the VAT and Supplementary Duty Act, 2012.
In this guide, we’ll break down the must-have VAT documents every Bangladeshi business needs, who should maintain them, and what each one is used for.
1. VAT Registration Certificate (BIN)
Before anything else, your business must be registered for VAT and receive a Business Identification Number (BIN) from the National Board of Revenue (NBR).
✅ Required for: All businesses with annual turnover above BDT 3 crore
📝 Where to get it: NBR’s VAT Online System (https://vat.gov.bd)
This certificate is your legal identity as a VAT-registered business.
2. Mushak-6.3 (VAT Invoice)
This is the standard VAT invoice issued to customers when selling taxable goods or services.
Must include:
Supplier and buyer’s BIN
Invoice number and date
Product/service details
Quantity, unit price, total price
VAT rate and VAT amount
Used to claim input VAT credit by the buyer
Note: Without a proper Mushak-6.3 invoice, your buyer may not be able to claim input tax credit — which affects your business credibility.
3. Mushak-6.1 (Purchase Register)
You must maintain a purchase register in this format to record all purchases and imports related to your business.
Must include:
Name of supplier
Supplier BIN
Invoice number
Date of purchase
Value and VAT amount
This document helps verify your input tax credit eligibility.
4. Mushak-6.2 (Sales Register)
Similar to the purchase register, this records all your sales.
Contains:
Customer details
Invoice numbers
VAT rate, taxable value, and VAT amount
Product or service description
This is essential for calculating output VAT liability.
5. Mushak-9.1 (Monthly VAT Return)
This is your monthly VAT return form — it summarizes your purchases, sales, input VAT, and output VAT.
Filed by the 15th of each month
Submitted through the NBR online portal
Must be supported by Mushak-6.1, 6.2, and 6.3 records
Late or incorrect submissions can lead to penalties.
6. VAT Payment Challan (TR-6 Form or Online Payment Receipt)
Once VAT is calculated, the amount must be deposited to the government using the Treasury Challan (TR-6) or through online banking.
Proof of payment must be attached with the monthly return
Should match the output VAT declared in Mushak-9.1
7. Import & Export Documents (if applicable)
If you’re involved in international trade, additional documents include:
Bill of Entry
VAT paid at customs
Commercial Invoice
Packing list
Certificate of origin
All these support VAT input claims and justify your VAT treatment (e.g., zero-rated exports).
8. Supplementary Records
Bin-based Price Declaration (Mushak-1.3) – For new businesses declaring product pricing
VAT Account Book – Summarizes all input/output VAT entries
Bank Statements and Vouchers – Used during audits to verify transactions
Annual Audit Reports – Especially for large enterprises or public interest entities
Summary Table
| Document Name | Purpose | Mandatory For |
|---|---|---|
| VAT Registration (BIN) | Legal VAT identity | All VAT-registered businesses |
| Mushak-6.3 | Issue to customer for taxable sales | Every sale of goods/services |
| Mushak-6.1 | Track all business purchases | All purchases |
| Mushak-6.2 | Record all taxable sales | All sales |
| Mushak-9.1 | Monthly VAT return to NBR | All VAT-registered businesses |
| TR-6 / Online Payment | VAT deposit proof | When VAT is payable |
| Import/Export Docs | Customs VAT, zero-rating justification | Trading businesses |
| VAT Account Book | VAT summary ledger | All medium-large businesses |
Final Thoughts
Having the right VAT documents in Bangladesh isn’t just about staying on the right side of the law — it’s about making your business audit-proof, transparent, and scalable.
Remember: missing or poorly kept records = lost tax credit + potential penalties. So stay organized, stay updated — and if needed, consult a VAT expert to help you get your documentation right.
