{"id":3953,"date":"2024-07-29T15:08:07","date_gmt":"2024-07-29T09:08:07","guid":{"rendered":"https:\/\/www.recombd.com\/?p=3953"},"modified":"2025-07-24T12:18:26","modified_gmt":"2025-07-24T06:18:26","slug":"what-documents-required-for-vat-in-bangladesh","status":"publish","type":"post","link":"https:\/\/recombd.com\/zh\/what-documents-required-for-vat-in-bangladesh\/","title":{"rendered":"What documents are required for VAT in Bangladesh?"},"content":{"rendered":"<p data-start=\"120\" data-end=\"456\">Whether you\u2019re starting a business or already VAT-registered, understanding <strong data-start=\"196\" data-end=\"249\">what documents are required for VAT in Bangladesh<\/strong> is essential. These documents aren\u2019t just formalities \u2014 they\u2019re legal obligations that help you claim input tax credit, avoid penalties, and stay compliant with the <strong data-start=\"415\" data-end=\"455\">VAT and Supplementary Duty Act, 2012<\/strong>.<\/p>\n<p data-start=\"458\" data-end=\"612\">In this guide, we\u2019ll break down the <strong data-start=\"494\" data-end=\"521\">must-have VAT documents<\/strong> every Bangladeshi business needs, who should maintain them, and what each one is used for.<\/p>\n<hr data-start=\"614\" data-end=\"617\" \/>\n<h2 data-start=\"619\" data-end=\"663\">1. <strong data-start=\"625\" data-end=\"663\">VAT Registration Certificate (BIN)<\/strong><\/h2>\n<p data-start=\"665\" data-end=\"828\">Before anything else, your business must be <strong data-start=\"709\" data-end=\"731\">registered for VAT<\/strong> and receive a <strong data-start=\"746\" data-end=\"786\">Business Identification Number (BIN)<\/strong> from the National Board of Revenue (NBR).<\/p>\n<ul data-start=\"830\" data-end=\"970\">\n<li data-start=\"830\" data-end=\"903\">\n<p data-start=\"832\" data-end=\"903\">\u2705 Required for: All businesses with annual turnover above BDT 3 crore<\/p>\n<\/li>\n<li data-start=\"904\" data-end=\"970\">\n<p data-start=\"906\" data-end=\"970\">\ud83d\udcdd Where to get it: NBR\u2019s VAT Online System (<a class=\"cursor-pointer\" target=\"_new\" rel=\"noopener\" data-start=\"951\" data-end=\"969\">https:\/\/vat.gov.bd<\/a>)<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"972\" data-end=\"1041\">This certificate is your legal identity as a VAT-registered business.<\/p>\n<hr data-start=\"1043\" data-end=\"1046\" \/>\n<h2 data-start=\"1048\" data-end=\"1082\">2. <strong data-start=\"1054\" data-end=\"1082\">Mushak-6.3 (VAT Invoice)<\/strong><\/h2>\n<p data-start=\"1084\" data-end=\"1180\">This is the <strong data-start=\"1096\" data-end=\"1120\">standard VAT invoice<\/strong> issued to customers when selling taxable goods or services.<\/p>\n<ul data-start=\"1182\" data-end=\"1398\">\n<li data-start=\"1182\" data-end=\"1348\">\n<p data-start=\"1184\" data-end=\"1197\">Must include:<\/p>\n<ul data-start=\"1200\" data-end=\"1348\">\n<li data-start=\"1200\" data-end=\"1226\">\n<p data-start=\"1202\" data-end=\"1226\">Supplier and buyer\u2019s BIN<\/p>\n<\/li>\n<li data-start=\"1229\" data-end=\"1254\">\n<p data-start=\"1231\" data-end=\"1254\">Invoice number and date<\/p>\n<\/li>\n<li data-start=\"1257\" data-end=\"1282\">\n<p data-start=\"1259\" data-end=\"1282\">Product\/service details<\/p>\n<\/li>\n<li data-start=\"1285\" data-end=\"1320\">\n<p data-start=\"1287\" data-end=\"1320\">Quantity, unit price, total price<\/p>\n<\/li>\n<li data-start=\"1323\" data-end=\"1348\">\n<p data-start=\"1325\" data-end=\"1348\">VAT rate and VAT amount<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"1349\" data-end=\"1398\">\n<p data-start=\"1351\" data-end=\"1398\">Used to claim <strong data-start=\"1365\" data-end=\"1385\">input VAT credit<\/strong> by the buyer<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1400\" data-end=\"1545\">\u00a0Note: Without a proper Mushak-6.3 invoice, your buyer may <strong data-start=\"1461\" data-end=\"1502\">not be able to claim input tax credit<\/strong> \u2014 which affects your business credibility.<\/p>\n<hr data-start=\"1547\" data-end=\"1550\" \/>\n<h2 data-start=\"1552\" data-end=\"1592\">3. <strong data-start=\"1558\" data-end=\"1592\">Mushak-6.1 (Purchase Register)<\/strong><\/h2>\n<p data-start=\"1594\" data-end=\"1712\">You must maintain a purchase register in this format to record all <strong data-start=\"1661\" data-end=\"1686\">purchases and imports<\/strong> related to your business.<\/p>\n<ul data-start=\"1714\" data-end=\"1832\">\n<li data-start=\"1714\" data-end=\"1832\">\n<p data-start=\"1716\" data-end=\"1729\">Must include:<\/p>\n<ul data-start=\"1732\" data-end=\"1832\">\n<li data-start=\"1732\" data-end=\"1750\">\n<p data-start=\"1734\" data-end=\"1750\">Name of supplier<\/p>\n<\/li>\n<li data-start=\"1753\" data-end=\"1767\">\n<p data-start=\"1755\" data-end=\"1767\">Supplier BIN<\/p>\n<\/li>\n<li data-start=\"1770\" data-end=\"1786\">\n<p data-start=\"1772\" data-end=\"1786\">Invoice number<\/p>\n<\/li>\n<li data-start=\"1789\" data-end=\"1807\">\n<p data-start=\"1791\" data-end=\"1807\">Date of purchase<\/p>\n<\/li>\n<li data-start=\"1810\" data-end=\"1832\">\n<p data-start=\"1812\" data-end=\"1832\">Value and VAT amount<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p data-start=\"1834\" data-end=\"1899\">This document helps verify your <strong data-start=\"1866\" data-end=\"1886\">input tax credit<\/strong> eligibility.<\/p>\n<hr data-start=\"1901\" data-end=\"1904\" \/>\n<h2 data-start=\"1906\" data-end=\"1943\">4. <strong data-start=\"1912\" data-end=\"1943\">Mushak-6.2 (Sales Register)<\/strong><\/h2>\n<p data-start=\"1945\" data-end=\"2011\">Similar to the purchase register, this records all your <strong data-start=\"2001\" data-end=\"2010\">sales<\/strong>.<\/p>\n<ul data-start=\"2013\" data-end=\"2144\">\n<li data-start=\"2013\" data-end=\"2144\">\n<p data-start=\"2015\" data-end=\"2024\">Contains:<\/p>\n<ul data-start=\"2027\" data-end=\"2144\">\n<li data-start=\"2027\" data-end=\"2045\">\n<p data-start=\"2029\" data-end=\"2045\">Customer details<\/p>\n<\/li>\n<li data-start=\"2048\" data-end=\"2065\">\n<p data-start=\"2050\" data-end=\"2065\">Invoice numbers<\/p>\n<\/li>\n<li data-start=\"2068\" data-end=\"2109\">\n<p data-start=\"2070\" data-end=\"2109\">VAT rate, taxable value, and VAT amount<\/p>\n<\/li>\n<li data-start=\"2112\" data-end=\"2144\">\n<p data-start=\"2114\" data-end=\"2144\">Product or service description<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p data-start=\"2146\" data-end=\"2205\">This is essential for calculating <strong data-start=\"2180\" data-end=\"2204\">output VAT liability<\/strong>.<\/p>\n<hr data-start=\"2207\" data-end=\"2210\" \/>\n<h2 data-start=\"2212\" data-end=\"2253\">5. <strong data-start=\"2218\" data-end=\"2253\">Mushak-9.1 (Monthly VAT Return)<\/strong><\/h2>\n<p data-start=\"2255\" data-end=\"2361\">This is your <strong data-start=\"2268\" data-end=\"2295\">monthly VAT return form<\/strong> \u2014 it summarizes your purchases, sales, input VAT, and output VAT.<\/p>\n<ul data-start=\"2363\" data-end=\"2502\">\n<li data-start=\"2363\" data-end=\"2400\">\n<p data-start=\"2365\" data-end=\"2400\">Filed by the <strong data-start=\"2378\" data-end=\"2400\">15th of each month<\/strong><\/p>\n<\/li>\n<li data-start=\"2401\" data-end=\"2446\">\n<p data-start=\"2403\" data-end=\"2446\">Submitted through the <strong data-start=\"2425\" data-end=\"2446\">NBR online portal<\/strong><\/p>\n<\/li>\n<li data-start=\"2447\" data-end=\"2502\">\n<p data-start=\"2449\" data-end=\"2502\">Must be supported by Mushak-6.1, 6.2, and 6.3 records<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2504\" data-end=\"2556\">Late or incorrect submissions can lead to penalties.<\/p>\n<hr data-start=\"2558\" data-end=\"2561\" \/>\n<h2 data-start=\"2563\" data-end=\"2630\">6. <strong data-start=\"2569\" data-end=\"2630\">VAT Payment Challan (TR-6 Form or Online Payment Receipt)<\/strong><\/h2>\n<p data-start=\"2632\" data-end=\"2771\">Once VAT is calculated, the amount must be deposited to the government using the <strong data-start=\"2713\" data-end=\"2740\">Treasury Challan (TR-6)<\/strong> or through <strong data-start=\"2752\" data-end=\"2770\">online banking<\/strong>.<\/p>\n<ul data-start=\"2773\" data-end=\"2885\">\n<li data-start=\"2773\" data-end=\"2832\">\n<p data-start=\"2775\" data-end=\"2832\">Proof of payment must be attached with the monthly return<\/p>\n<\/li>\n<li data-start=\"2833\" data-end=\"2885\">\n<p data-start=\"2835\" data-end=\"2885\">Should match the output VAT declared in Mushak-9.1<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"2887\" data-end=\"2890\" \/>\n<h2 data-start=\"2892\" data-end=\"2943\">7. <strong data-start=\"2898\" data-end=\"2943\">Import &amp; Export Documents (if applicable)<\/strong><\/h2>\n<p data-start=\"2945\" data-end=\"3017\">If you&#8217;re involved in international trade, additional documents include:<\/p>\n<ul data-start=\"3019\" data-end=\"3116\">\n<li data-start=\"3019\" data-end=\"3034\">\n<p data-start=\"3021\" data-end=\"3034\">Bill of Entry<\/p>\n<\/li>\n<li data-start=\"3035\" data-end=\"3056\">\n<p data-start=\"3037\" data-end=\"3056\">VAT paid at customs<\/p>\n<\/li>\n<li data-start=\"3057\" data-end=\"3077\">\n<p data-start=\"3059\" data-end=\"3077\">Commercial Invoice<\/p>\n<\/li>\n<li data-start=\"3078\" data-end=\"3092\">\n<p data-start=\"3080\" data-end=\"3092\">Packing list<\/p>\n<\/li>\n<li data-start=\"3093\" data-end=\"3116\">\n<p data-start=\"3095\" data-end=\"3116\">Certificate of origin<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"3118\" data-end=\"3211\">All these support VAT input claims and justify your VAT treatment (e.g., zero-rated exports).<\/p>\n<hr data-start=\"3213\" data-end=\"3216\" \/>\n<h2 data-start=\"3218\" data-end=\"3249\">8. <strong data-start=\"3224\" data-end=\"3249\">Supplementary Records<\/strong><\/h2>\n<ul data-start=\"3251\" data-end=\"3578\">\n<li data-start=\"3251\" data-end=\"3344\">\n<p data-start=\"3253\" data-end=\"3344\"><strong data-start=\"3253\" data-end=\"3297\">Bin-based Price Declaration (Mushak-1.3)<\/strong> \u2013 For new businesses declaring product pricing<\/p>\n<\/li>\n<li data-start=\"3345\" data-end=\"3409\">\n<p data-start=\"3347\" data-end=\"3409\"><strong data-start=\"3347\" data-end=\"3367\">VAT Account Book<\/strong> \u2013 Summarizes all input\/output VAT entries<\/p>\n<\/li>\n<li data-start=\"3410\" data-end=\"3488\">\n<p data-start=\"3412\" data-end=\"3488\"><strong data-start=\"3412\" data-end=\"3444\">Bank Statements and Vouchers<\/strong> \u2013 Used during audits to verify transactions<\/p>\n<\/li>\n<li data-start=\"3489\" data-end=\"3578\">\n<p data-start=\"3491\" data-end=\"3578\"><strong data-start=\"3491\" data-end=\"3515\">Annual Audit Reports<\/strong> \u2013 Especially for large enterprises or public interest entities<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"3580\" data-end=\"3583\" \/>\n<h2 data-start=\"3585\" data-end=\"3601\">Summary Table<\/h2>\n<div class=\"_tableContainer_80l1q_1\">\n<div class=\"_tableWrapper_80l1q_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"3603\" data-end=\"4639\">\n<thead data-start=\"3603\" data-end=\"3704\">\n<tr data-start=\"3603\" data-end=\"3704\">\n<th data-start=\"3603\" data-end=\"3629\" data-col-size=\"sm\">Document Name<\/th>\n<th data-start=\"3629\" data-end=\"3670\" data-col-size=\"sm\">Purpose<\/th>\n<th data-start=\"3670\" data-end=\"3704\" data-col-size=\"sm\">Mandatory For<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"3809\" data-end=\"4639\">\n<tr data-start=\"3809\" data-end=\"3912\">\n<td data-start=\"3809\" data-end=\"3835\" data-col-size=\"sm\">VAT Registration (BIN)<\/td>\n<td data-start=\"3835\" data-end=\"3877\" data-col-size=\"sm\">Legal VAT identity<\/td>\n<td data-start=\"3877\" data-end=\"3912\" data-col-size=\"sm\">All VAT-registered businesses<\/td>\n<\/tr>\n<tr data-start=\"3913\" data-end=\"4016\">\n<td data-start=\"3913\" data-end=\"3939\" data-col-size=\"sm\">Mushak-6.3<\/td>\n<td data-start=\"3939\" data-end=\"3981\" data-col-size=\"sm\">Issue to customer for taxable sales<\/td>\n<td data-start=\"3981\" data-end=\"4016\" data-col-size=\"sm\">Every sale of goods\/services<\/td>\n<\/tr>\n<tr data-start=\"4017\" data-end=\"4120\">\n<td data-start=\"4017\" data-end=\"4043\" data-col-size=\"sm\">Mushak-6.1<\/td>\n<td data-start=\"4043\" data-end=\"4085\" data-col-size=\"sm\">Track all business purchases<\/td>\n<td data-start=\"4085\" data-end=\"4120\" data-col-size=\"sm\">All purchases<\/td>\n<\/tr>\n<tr data-start=\"4121\" data-end=\"4224\">\n<td data-start=\"4121\" data-end=\"4147\" data-col-size=\"sm\">Mushak-6.2<\/td>\n<td data-start=\"4147\" data-end=\"4189\" data-col-size=\"sm\">Record all taxable sales<\/td>\n<td data-start=\"4189\" data-end=\"4224\" data-col-size=\"sm\">All sales<\/td>\n<\/tr>\n<tr data-start=\"4225\" data-end=\"4328\">\n<td data-start=\"4225\" data-end=\"4251\" data-col-size=\"sm\">Mushak-9.1<\/td>\n<td data-start=\"4251\" data-end=\"4293\" data-col-size=\"sm\">Monthly VAT return to NBR<\/td>\n<td data-start=\"4293\" data-end=\"4328\" data-col-size=\"sm\">All VAT-registered businesses<\/td>\n<\/tr>\n<tr data-start=\"4329\" data-end=\"4432\">\n<td data-start=\"4329\" data-end=\"4355\" data-col-size=\"sm\">TR-6 \/ Online Payment<\/td>\n<td data-start=\"4355\" data-end=\"4397\" data-col-size=\"sm\">VAT deposit proof<\/td>\n<td data-start=\"4397\" data-end=\"4432\" data-col-size=\"sm\">When VAT is payable<\/td>\n<\/tr>\n<tr data-start=\"4433\" data-end=\"4535\">\n<td data-start=\"4433\" data-end=\"4459\" data-col-size=\"sm\">Import\/Export Docs<\/td>\n<td data-start=\"4459\" data-end=\"4500\" data-col-size=\"sm\">Customs VAT, zero-rating justification<\/td>\n<td data-start=\"4500\" data-end=\"4535\" data-col-size=\"sm\">Trading businesses<\/td>\n<\/tr>\n<tr data-start=\"4536\" data-end=\"4639\">\n<td data-start=\"4536\" data-end=\"4562\" data-col-size=\"sm\">VAT Account Book<\/td>\n<td data-start=\"4562\" data-end=\"4604\" data-col-size=\"sm\">VAT summary ledger<\/td>\n<td data-start=\"4604\" data-end=\"4639\" data-col-size=\"sm\">All medium-large businesses<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<hr data-start=\"4641\" data-end=\"4644\" \/>\n<h2 data-start=\"4646\" data-end=\"4663\">Final Thoughts<\/h2>\n<p data-start=\"4665\" data-end=\"4841\">Having the right <strong data-start=\"4682\" data-end=\"4713\">VAT documents in Bangladesh<\/strong> isn\u2019t just about staying on the right side of the law \u2014 it\u2019s about making your business audit-proof, transparent, and scalable.<\/p>\n<p data-start=\"5207\" data-end=\"5400\">Remember: missing or poorly kept records = lost tax credit + potential penalties. So stay organized, stay updated \u2014 and if needed, consult a VAT expert to help you get your documentation right.<\/p>","protected":false},"excerpt":{"rendered":"<p>Whether you\u2019re starting a business or already VAT-registered, understanding what documents are required for VAT in Bangladesh is essential. These documents aren\u2019t just formalities \u2014 they\u2019re 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\u2019ll break down the [&hellip;]<\/p>","protected":false},"author":6,"featured_media":4120,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[42],"tags":[],"class_list":["post-3953","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-services"],"_links":{"self":[{"href":"https:\/\/recombd.com\/zh\/wp-json\/wp\/v2\/posts\/3953","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/recombd.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/recombd.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/recombd.com\/zh\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/recombd.com\/zh\/wp-json\/wp\/v2\/comments?post=3953"}],"version-history":[{"count":0,"href":"https:\/\/recombd.com\/zh\/wp-json\/wp\/v2\/posts\/3953\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/recombd.com\/zh\/wp-json\/wp\/v2\/media\/4120"}],"wp:attachment":[{"href":"https:\/\/recombd.com\/zh\/wp-json\/wp\/v2\/media?parent=3953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/recombd.com\/zh\/wp-json\/wp\/v2\/categories?post=3953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/recombd.com\/zh\/wp-json\/wp\/v2\/tags?post=3953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}