Here is the list of companies mandatory to register for VAT in Nepal:
- Educational Consultancy
- Legal Consultancy
- Accounting Services
- Auditing Services
- Import-Export Businesses
- Catering Services
- Party Palace / Event Halls
- Parking Services
- Dry Cleaners using Machinery
- Restaurants with Bar
- Disco / Night Clubs
- Massage Therapy Services
- Tourism Transport Services
- Paragliding Services
- Trekking Agencies
- Rafting Operators
- Stone Business (including crushers and mining)
- Hardware Stores
- Sanitary Product Dealers
- Furniture Sellers
- Fixture Suppliers
- Furnishing Businesses
- Automobiles Dealers
- Motor Parts Dealers / Business
- Electronics Dealers / Business
- Marble Dealers
- Ice Cream Industry
- Color Lab Services
- Boutiques
- Tailoring with Shirting and Suiting Materials
- Brick Production / Dealers
- Alcohol Business
- Wine Business
- Health Club Services
- Electronic Software Businesses
- Customs Agents
- Toy Shops
- Scrap Business
- Ultra-light Flight Services
- Crusher Business
- Sand Mining Business
- Slate Dealers