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BIN (Value Added Tax) Registration in Bangladesh

Table of Contents

Value Added Tax (VAT) registration, resulting in the issuance of a Business Identification Number (BIN), is a fundamental compliance requirement for businesses conducting taxable activities within Bangladesh. Pursuant to the VAT & Supplementary Duty Act, 2012, entities whose turnover surpasses the prescribed threshold, or those engaged in specific taxable supplies, are legally required to register with the National Board of Revenue (NBR). This registration is essential not only for statutory compliance but also enables businesses to legally collect VAT from customers and remit it to the government, fulfilling their role within the national revenue framework.

Regulatory Authority
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The National Board of Revenue (NBR) is the designated governmental body responsible for the administration and enforcement of VAT regulations in Bangladesh, including the registration process.

Mandatory VAT Registration Criteria
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VAT registration is obligatory for any person or entity involved in economic activities within Bangladesh if their annual turnover exceeds the threshold stipulated by the NBR. This encompasses a wide range of businesses, including manufacturers, importers, exporters, service providers, traders, and retailers. Furthermore, registration is mandatory irrespective of turnover for entities intending to participate in government tenders or engage in import-export operations.

Required Documentation for VAT Registration
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Applicants must compile and submit the following documents to facilitate the VAT registration process. Note: Copies typically require attestation by a First-Class gazetted officer or notary public unless original submission is specified.

  • Copy of valid Trade Licence
  • Copy of Taxpayer Identification Number (TIN) Certificate
  • Copy of Import Registration Certificate (IRC) or Export Registration Certificate (ERC), if applicable (especially for industrial entities)
  • List detailing all sales outlets/business premises, including addresses and operational specifics (required for central registration)
  • Bank Solvency Certificate (Original)
  • Copy of BIDA Registration Certificate, if applicable
  • Copies of Memorandum and Articles of Association (for Limited Companies)
  • Passport-size photographs of the owner/managing director (typically two copies)
  • Copy of the Deed of Agreement for rented premises or proof of ownership

Step-by-Step VAT Registration Process (Online)
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The VAT registration process is now primarily conducted online through the NBR’s dedicated portal.

graph TD; A["Start: Gather Required Documents (Scanned Copies)"] --> B["Access NBR VAT Online Portal (vat.gov.bd)"]; B --> C["Create User Account / Log In"]; C --> D["Complete Online Application Form (Mushak 2.1)"]; D --> E["Upload Scanned Supporting Documents"]; E --> F["Submit Application Electronically"]; F --> G["NBR Reviews and Verifies Submission"]; G --> H{"Queries or Additional Information Required?"}; H -- "Yes" --> I["Applicant Responds via Portal"]; I --> G; H -- "No" --> J["VAT Registration Certificate (BIN) Issued Electronically (Mushak 2.3)"]; J --> K["End: Business is VAT Registered"];
  1. Online Application Submission: The applicant accesses the NBR’s VAT Online Services portal (vat.gov.bd). After creating an account or logging in, the applicant completes the electronic VAT registration form (Mushak 2.1), providing accurate business details and uploading clear scanned copies of all required supporting documents.
  2. Verification and Certificate Issuance: NBR officials review the submitted application and documents electronically. They may request clarifications or additional information through the portal. Upon successful verification and satisfaction of all requirements, the NBR issues the VAT Registration Certificate (BIN) electronically (Mushak 2.3), which can be downloaded by the applicant.

Fees and Timelines
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  • Official Fee: There is no government fee mandated for obtaining VAT registration in Bangladesh.
  • Processing Time: While the official timeline can vary, the NBR aims to process complete and accurate online applications efficiently, often within a few working days, barring any queries or complexities.

Post-Registration Compliance
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Upon successful registration, businesses are legally obligated to:

  • Display the VAT Registration Certificate (BIN) prominently at their principal place of business and all branches.
  • Comply with all ongoing VAT regulations, including maintaining proper records, issuing VAT invoices (Mushaks), submitting periodic VAT returns (Mushak 9.1), and remitting the collected VAT to the government treasury within stipulated deadlines.

Failure to register when required, or non-compliance with VAT regulations post-registration, can attract significant penalties and legal consequences under the VAT & Supplementary Duty Act, 2012.

For further details on VAT compliance, see our VAT compliance checklist.

Key Contact

For tailored guidance on VAT registration or compliance matters in Bangladesh, please contact: