VAT Online Services
VAT Online Service in Bangladesh: The Ultimate 2026 Digital Compliance Guide
In the wake of rapid digital transformation, Bangladesh has fundamentally reshaped its fiscal landscape. As of January 2026, the National Board of Revenue (NBR) has moved beyond basic digitalization to a fully integrated, automated ecosystem known as e-VAT.
For business owners, entrepreneurs, and accountants, mastering the VAT Online Service is no longer optional—it is a prerequisite for legal operation and financial health. This guide provides an up-to-date look at the e-VAT system, new features like automated refunds, and how to stay compliant with the latest NBR mandates.
What is the e-VAT Online Service?
Formerly known as IVAS (Integrated VAT Administration System), the NBR officially rebranded its platform to e-VAT in late 2025 to streamline all digital services under one recognizable banner. Accessible via vat.gov.bd, the service allows taxpayers to:
- Apply for VAT Registration and receive a 13-digit Business Identification Number (BIN).
- Submit Monthly VAT Returns (Mushak 9.1).
- Make real-time tax payments via e-Challan.
- Claim Automated VAT Refunds (New for 2026).
Major 2026 Updates: Automated Refunds and "Hard Copy" Clean-up
The start of 2026 brought two groundbreaking changes to the Bangladesh VAT landscape that every taxpayer must know.
1. The Automated Online VAT Refund System
Launched on January 7, 2026, this new module allows businesses to receive VAT refunds directly into their bank accounts.
How it works: After an application is verified through 24 digital checkpoints, the system triggers a transfer via the BEFTN (Bangladesh Electronic Fund Transfer Network).
Benefit: This ends the era of manual paperwork and physical visits to VAT Commissionerates, significantly reducing harassment and delays.
2. The "Hard Copy Return Entry" Crash Program
To ensure all taxpayers can transition to 100% online filing, NBR has introduced a temporary module allowing businesses to manually enter their past paper-based returns into the e-VAT system.
Deadline: You must complete this by March 31, 2026.
Why it matters: If you’re past paper returns aren't in the system, the portal may show "automatic interest" or "penalties," which can block you from filing new monthly returns online.
Getting Started: VAT Registration (BIN)
Under the VAT and Supplementary Duty Act, 2012, any business with an annual turnover exceeding 5 million BDT must obtain a mandatory VAT registration.
Documents Required for Online BIN:
1. TIN (Taxpayer Identification Number) of the owner or company.
2. Trade License (valid and updated).
3. National ID (NID) of the applicant.
4. Bank Account Information (Essential for the new automated ref und system).
5. Import/Export Documents (if applicable).
The process is entirely online. Once submitted, the Divisional Officer reviews the application, and the Mushak 2.3 (VAT Registration Certificate) is typically issued within 3 to 7 working days.
How to File Monthly VAT Returns (Mushak 9.1)
Filing your return is a monthly obligation that must be completed by the 15th day of the following month. Failure to file results in a 2,000 BDT fine and potentially locks your BIN for import/export activities.
Steps to Submit Mushak 9.1 Online:
1. Log in to the e-VAT portal with your User ID and Password.
2. Navigate to the Filing Obligation tab.
3. Select the relevant Tax Period.
4. Fill in the data for Sales (Output Tax) and Purchases (Input Tax).
5. Payment: Calculate the net tax and pay via the integrated e-Payment gateway or Sonali Bank's A-Challan system.
6. Submit: Attach necessary documents (like Mushak 6.3 or 6.6) and click submit.
Pro Tip: Always use the "Check" button before final submission to identify any data mismatches that could lead to an audit.
The Rise of EFDs: Mandatory for Retailers
To curb tax evasion in the retail sector, the NBR has accelerated the installation of Electronic Fiscal Devices (EFD) and Sales Data Controllers (SDC). In 2026, these are mandatory for over 25 categories of businesses in city corporation areas.
| Mandatory Sectors for EFD | Key Benefits for Businesses |
| Restaurants & Fast Food | Automated sales records for easier filing. |
| Jewellery Shops | Eliminates disputes during NBR audits. |
| Departmental Stores | Real-time reporting to NBR servers. |
| Ready-made Garment Retail | Enhanced transparency for customers. |
| Hotels & Community Centers | Participation in NBR's monthly VAT lottery. |
Key Benefits of Using VAT Online Services
| Feature | Impact on Business |
| Transparency | Reduced face-to-face interaction with tax officials. |
| Accuracy | Automated calculation of input-output tax credits. |
| Accessibility | File returns or check status from anywhere in the world. |
| Integration | Connected to iBAS++ and Bangladesh Bank for instant refunds. |
Conclusion: Embracing a Paperless Future
The VAT Online Service in Bangladesh has evolved into a robust, taxpayer-friendly platform. By moving away from manual filing and embracing the e-VAT portal, businesses can ensure total compliance while benefiting from faster refunds and streamlined accounting.
With the NBR's current focus on transparency—including the mandatory "Hard Copy Return Entry" before March 31, 2026—there has never been a better time
Written by-
Rajan Kumer Debnath
Income Tax and VAT Adviser
Member: Dhaka Taxes Bar Association
Chamber 01:House # 05 ( 2nd Floor), Road # 06 Cell: 01727-546514 | Chamber 02:1216, PressClub Road, Kharompattri Cell: 01727-546514 |
