Bhutan
BTBhutan replaced its sales tax with a Goods and Services Tax on 1 January 2026; GST-registered businesses issue tax invoices showing their Taxpayer Number and file returns online with the Department of Revenue and Customs.
Guide reviewed .
Invoicing and electronic documents
Goods and Services Tax (GST)
The consumption tax under the GST Act of Bhutan 2020, administered by the Department of Revenue and Customs (DRC). Only registered businesses may charge GST, and they must issue tax invoices.
Tax invoice marked "TAX INVOICE" with the supplier's Taxpayer Number (TPN) · Official source: DRC · GST easy guide for businesses and consumers
BITS portal
The DRC portal used for GST registration and return filing.
Online registration and GST returns · Official source: DRC · GST easy guide for businesses and consumers
Peppol
Bhutan 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
Bhutan's GST is new, and the sources reviewed set only invoice content and registration rules, not an electronic format. An implementation should produce tax invoices with the required particulars, including the TPN. It should also follow DRC notices on exempt items, which have required invoicing and point-of-sale systems to be updated at short notice.
Peppol can carry invoices between trading partners who agree to use it, but GST returns are filed separately with the DRC.
Legal guide
B2B and B2C · tax invoices
Mandatory for GST registrantsRegistered businesses must issue a tax invoice for taxable supplies. It must say "TAX INVOICE" and show the invoice number and date, the business name, TPN and address, a description and quantity of the goods or services, and the GST-exclusive value, GST and total in ngultrum.
Official source: DRC · GST easy guide for businesses and consumersGST registration and rates
Compulsory from Nu. 5 million turnoverRegistration is compulsory at annual turnover of Nu. 5 million or more and voluntary from Nu. 2.5 million. The standard rate is 5%, exports are zero-rated and listed essentials are exempt. Most businesses file monthly within 30 days after the month ends.
Official source: DRC · GST easy guide for businesses and consumersCollection by non-registrants
OffenceOnly DRC-registered GST registrants may charge and collect GST, and their invoices must correctly show the TPN.
Official source: DRC · public notification, collection of GST by registered businesses (8 January 2026)E-invoicing
No e-invoicing obligation found in the sources reviewedThe DRC's GST guide and public notifications reviewed set invoice content rules but no requirement to issue structured electronic invoices or report them to a platform. The June 2026 exemption notice told businesses to update invoicing and point-of-sale systems, without prescribing a format.
Official source: DRC · public notification, GST (Amendment) Act 2026 exemptions (25 June 2026)
Timeline
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GST introduction notified
The DRC announced that GST would replace the sales tax regime from 1 January 2026.
Official source: DRC · public notification, introduction of GST (19 December 2025) -
GST Rules 2026 corrected
The Ministry of Finance deleted rule 190(6) and published the updated GST Rules 2026.
Official source: Ministry of Finance · notification on the GST Rules 2026 (31 December 2025) -
GST in force
GST applies to taxable supplies and imports for consumption in Bhutan.
Official source: DRC · public notification, introduction of GST (19 December 2025) -
New exempt items
Following the GST (Amendment) Act of Bhutan 2026, items such as fresh butter and more rice and cooking oils became exempt from midnight; registrants had to stop charging GST on them.
Official source: DRC · public notification, GST (Amendment) Act 2026 exemptions (25 June 2026)
Peppol in Bhutan
- 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.