VAT Registration in Bangladesh: The Complete Compliance Guide 2025
Bangladesh VAT Act 2012 Compliance

VAT Registration in Bangladesh
The 2025 Legal Guide

A definitive guide on obtaining your Business Identification Number (BIN), calculating turnover thresholds, and ensuring compliance with the National Board of Revenue (NBR).

What is a BIN?

In Bangladesh, the Business Identification Number (BIN) is a unique 9-digit identifier issued by the National Board of Revenue (NBR). It is the primary proof that your business is registered for Value Added Tax (VAT).

Without a BIN, you cannot legally import goods, participate in tenders, or issue VAT Challans (Mushak 6.3) to your customers. Compliance starts here. For a broader understanding of tax obligations beyond VAT, refer to our Bangladesh Tax Guide 2025-2026.

Check Your Eligibility

Determine if you need Standard Registration (15%) or Turnover Enlistment (4%).

25 Lakh

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REF: VAT Act 2012

Who Must Register Regardless of Turnover?

Under Section 4(b) and General Order 17, specific business types face mandatory registration, even if they earn 1 Taka.

01. Limited Companies

Any Private or Public Limited company. Review our Guide to Company Incorporation for setup details.

02. Importers

Required for customs assessment. See also: Company Tax Guide.

03. Digital Services

Includes Fintech & Software. Learn about Fintech Licensing in Bangladesh.

04. Super Shops

Retailers in malls/city corporations.

The Online Registration Process

1

Access the NBR Portal

Navigate to vat.gov.bd. Create a user account using your mobile number and email.

2

Complete Form VAT 2.1

Fill out the "Registration/Enlistment" form. You will need to input your TIN (refer to our Personal Tax Guide), Bank Account details, and upload scanned documents (PDF).

3

Wait for Verification

The Divisional Officer will review your submission. A physical inspection of your business premises may occur to verify economic activity.

4

Receive BIN Certificate

Once approved (typically 3 working days), you will receive the VAT Registration Certificate (Mushak 2.3) via email.

Questions & Answers

What is the cost of VAT Registration in BD?

There is zero official government fee for VAT registration. The application via the NBR online portal is free. However, if you hire a consultant or firm to handle the paperwork, service charges will apply.

What happens if I don't register?

Failure to register when liable is an offense under Section 85 of the VAT Act. Penalties include a fine of BDT 10,000 for non-registration and potential locking of your BIN for imports/exports.

How long is the BIN valid?

A BIN does not expire as long as you file your monthly returns (Mushak 9.1). However, if you fail to file returns for consecutive periods, the NBR may lock or suspend your BIN.

Compliance Made Simple

Need Professional Assistance?
Secure Your Business Compliance.

LegalSeba LLP provides end-to-end VAT consultancy. From generating your BIN to filing monthly returns and handling audits, our experts ensure you never face a penalty.

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