VAT & IRD

IRD Compliance Reports: Annex 5, Annex 13 and Audit Trail

Following IRD rules is very important when using an E-Billing system in Nepal. Every transaction should be recorded properly and reports should match the required format. If records are missing or incorrect, it can create issues during verification or tax submission. Nepal E-Billing helps you maintain proper records and generate required reports without confusion.

Nepal E-Billing TeamMarch 03, 2026 · 8 min read

Annex 5 - Transaction Records

Annex 5 in Nepal E-Billing is used to record all the transactions like sales, sales return, purchase, and purchase return. Based on these entries, Annex 5 is prepared automatically. There is no need to create reports manually or check calculations again and again. Everything is already organized inside the system.

✅ Annex 5 is auto-prepared from your daily entries. No manual report creation, no rechecking calculations - just accurate, ready-to-submit data.

Annex 5 materialized view

From 2082-04-01 to 2083-03-32

Fiscal Year	Bill No	Customer Name	Customer Pan	Bill Date	Amount	Discount	Taxable Amount	Tax Amount	Total Amount	Sync With IRD	Is Bill Printed
2082/83	1001	ABC Supplier	302304455	2082-04-01	2300.00	0.00	2300.00	299.00	2599.00	Yes	No

Annex 13 - High-Value Transactions

Annex 13 is used for sales and purchase mainly for every sales invoice and purchase invoice along with fixed assets purchase. Annex 13 is very important during the audit filing period where the transaction over One Lakh is listed. Nepal E-Billing generates Annex 13 in the correct structure so it can be used directly when needed.

This makes the reporting process simple and reduces extra work.

Audit Trail - Activity Tracking

The audit trail is another important part of the system. It keeps track of all activities inside the software. If any record is created, updated, or removed, the system stores that information. You can check who made the change and at what time. This helps keep everything clear and controlled.

Activity Log

From 2082-04-01 to 2083-03-32

Date & Time	User	Action Type	Status	Content Type	Object ID	Remarks
2082-04-05 10:33	Admin	Created	Success	Invoice	INV-1024	Submitted to IRD
2082-04-05 10:48	Admin	Updated	Success	Purchase	PUR-332	Annex 13 verified

Annex 5

Auto-prepared from sales, purchase, and return transactions.

Annex 13

Transactions over 1 Lakh listed correctly for audit filing.

Audit Trail

Full activity log - who changed what and when, across every record.

Penalty Protection

Proper IRD reporting protects you from penalties during submission.

Always Ready for Review

All these reports are created from your daily entries. This keeps your data consistent and up to date which do not have to depend on separate records or manual checking. Proper IRD reporting helps you stay safe from penalties and makes the submission process easier. It also keeps your records clear in case of any review.

Nepal E-Billing gives you a simple way to manage IRD reports without extra effort. You can maintain accurate records and handle compliance with confidence. Start using Nepal E-Billing and keep your IRD reporting clear and organized.