Bangladesh
BDUnder the Value Added Tax and Supplementary Duty Act 2012, registered persons issue a VAT invoice in Form Mushak 6.3 for each supply, file VAT online, and in parts of retail record sales through electronic fiscal devices (EFD) or sales data controllers (SDC) monitored by the National Board of Revenue (NBR).
Guide reviewed .
Invoicing and electronic documents
VAT invoice, Form Mushak 6.3 (VAT-6.3)
The prescribed tax invoice that a registered person issues for each supply. It is a form with set contents, not a structured electronic format, and it is unrelated to Peppol.
Form VAT-6.3, at least two copies · Official source: NBR · VAT and Supplementary Duty Rules 2016, authentic English text
Electronic Fiscal Device Management System (EFDMS)
NBR's programme of EFDs and SDCs installed at businesses to record sales for VAT. NBR publishes lists of the businesses using them, with device IDs and pairing dates; many are restaurants and retailers in Dhaka and Chattogram.
EFD or SDC device paired with the NBR system · Official source: NBR · organisations using EFD or SDC devices
VAT Online (eVAT)
NBR's online system for VAT registration, returns and payment. Taxpayers check there that their returns and payments are posted correctly.
Online returns and payments · Official source: NBR · ten responsibilities of VAT taxpayers
Peppol
Bangladesh has no national Peppol Authority on OpenPeppol's list, so OpenPeppol acts as the authority.
Peppol BIS Billing, where trading partners agree to use it · Official source: OpenPeppol · Peppol Authorities
In Bangladesh the VAT invoice is a prescribed form, Mushak 6.3, rather than a structured e-invoice. An implementation has to produce it with the required particulars and keep the VAT books in ERP software. Where an EFD or SDC device is installed, NBR's general order on its use also applies.
Peppol can carry invoices between trading partners who agree to use it, but it does not replace the Mushak 6.3 invoice, the fiscal devices or online VAT returns.
Legal guide
B2B and B2C · VAT invoices
Mandatory for registered personsRule 40(1)(c) of the VAT and Supplementary Duty Rules 2016 requires a Mushak 6.3 invoice for each supply, with the date and time of issue, the supplier's Business Identification Number (BIN), the value, rate and amount of VAT, and a serial number per fiscal year. The buyer's name, address and BIN are required where the supply exceeds Tk 25,000.
Official source: NBR · VAT and Supplementary Duty Rules 2016, authentic English textElectronic records
ERP software from 1 July 2025Registered persons must keep their purchase and sales books (VAT-6.1, VAT-6.2 and VAT-6.2.1) in an Enterprise Resource Planning (ERP) software system, under an amendment of 27 May 2025.
Official source: NBR · VAT and Supplementary Duty Rules 2016, authentic English textFiscal devices · EFD and SDC
In use; NBR general order on complianceNBR General Order 05/Mushak/2023 of 30 November 2023 sets compliance requirements for collecting VAT and supplementary duty through EFD and SDC devices. It covers VAT offices served by the device supplier Genex Infosys Ltd. and the VAT-registered businesses using the devices. The order is published only in Bangla.
Official source: NBR · VAT general ordersE-invoicing
No e-invoicing obligation found in the sources reviewedNBR's VAT rules, FAQ and compliance guides reviewed describe the Mushak 6.3 invoice and fiscal devices but no structured electronic invoice or invoice clearance platform.
Official source: NBR · VAT FAQ
Timeline
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Invoice rules restated
SRO 171-Law/2019 substituted the accounting and VAT invoice clauses of rule 40.
Official source: NBR · VAT and Supplementary Duty Rules 2016, authentic English text -
EFD and SDC general order
NBR issued General Order 05/Mushak/2023 on VAT collection through EFD and SDC devices.
Official source: NBR · VAT general orders -
Buyer details above Tk 25,000
The buyer's name, address and BIN became required on invoices for supplies above Tk 25,000.
Official source: NBR · VAT and Supplementary Duty Rules 2016, authentic English text -
Books kept in ERP software
The requirement to keep VAT purchase and sales books in an ERP software system took effect.
Official source: NBR · VAT and Supplementary Duty Rules 2016, authentic English text
Peppol in Bangladesh
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.