e-BIN & VAT Registration Guide: NBR Online Process & Compliance

Operating a legally compliant commercial venture in Bangladesh requires acquiring an electronic Business Identification Number (e-BIN / ই-বিআইএন), commonly known as a VAT Registration Certificate (ভ্যাট নিবন্ধন সনদ). Governed under the Value Added Tax and Supplementary Duty Act 2012 (মূল্য সংযোজন কর ও সম্পূরক শুল্ক আইন, ২০১২), a 9-digit e-BIN serves as the central fiscal identifier for every business engaged in manufacturing, trading, providing services, importing, or exporting.

Administered digitally through the NBR VAT Online System (vat.gov.bd), holding an e-BIN is mandatory to clear commercial shipments at customs, issue statutory tax invoices (Mushak 6.3), participate in public tenders (e-GP), and avoid compounding administrative penalties.

1. Statutory Registration Thresholds & Classifications

The VAT Act 2012 classifies business operations into three distinct fiscal tiers based on annual gross commercial turnover:

Annual Turnover Band (BDT)	Regulatory Classification	Fiscal Liability	Applicable Mushak Forms
Up to ৳50 Lakh	Exempt Category	0% VAT (unless operating in a designated mandatory sector)	Voluntary registration permitted
৳50 Lakh to ৳3 Crore	Turnover Tax Enlistment	4% flat turnover tax on gross sales	Enlistment under Mushak 2.1
Above ৳3 Crore	Mandatory Standard VAT Registration	15% standard VAT (or reduced rates: 5%, 7.5%, 10%)	Full VAT registration under Mushak 2.1
Zero-Rated Threshold	Mandatory Sectors (Irrespective of Turnover)	Standard or truncated VAT according to schedule	Mandatory e-BIN before commercial launch

Mandatory e-BIN Sectors Regardless of Turnover:

Under official NBR General Orders, businesses operating in the following commercial sectors are legally obligated to obtain an e-BIN before commencing operations, regardless of whether their turnover is below ৳50 Lakh:

Import & Export: Any entity requiring an Import Registration Certificate (IRC) or Export Registration Certificate (ERC) for customs clearance.
Manufacturing & Industrial Processing: All factories, chemical plants, engineering workshops, and garment factories.
Public Procurement & Tenders: Supplying goods or services to government agencies, autonomous bodies, or corporations under withholding VAT (VDS) rules.
Hospitality & Catering: Air-conditioned restaurants, hotels, fast-food outlets, catering services, and sweetmeat manufacturing shops.
Professional & Consultancy Services: Law firms, chartered accountancy practices, management consultancies, architecture firms, and engineering design offices.
E-Commerce & Digital Marketplaces: Online retail storefronts, ride-sharing platforms, and payment aggregator services.
Motor Vehicle Dealerships: Showrooms and authorized automotive service centers.

2. Mandatory Document Checklist for e-BIN Application

Obtaining a 9-digit e-BIN via the NBR online portal requires digital PDF copies of standard commercial identity documents:

Valid Trade License (হালনাগাদ ট্রেড লাইসেন্স): Issued by the relevant City Corporation, Pourashava, or Union Parishad, explicitly reflecting the commercial business address.
12-Digit e-TIN Certificate: For limited companies, the corporate e-TIN; for sole proprietorships, the owner’s personal e-TIN.
Bank Solvency Certificate & Account Statement: Certificate issued by a scheduled commercial bank detailing the company’s active current account title, account number, and 9-digit electronic routing number.
National Identity Cards (Smart NID): Color scans of NIDs belonging to the proprietor, all operating partners, or managing director and directors.
Commercial Tenancy Deed / Ownership Document: Registered rental contract for the business premises on non-judicial stamp paper, accompanied by utility bills.
Corporate RJSC Documents (For Limited Companies): Certified copies of the Memorandum of Association (MOA), Articles of Association (AOA), Certificate of Incorporation, and Form XII.
IRC / ERC (If Applicable): For businesses engaging in international cross-border trade.
Passport-Size Color Photographs: High-resolution digital photograph of the authorized signatory.

3. Step-by-Step Online Registration via `vat.gov.bd`

The entire registration workflow is digitized through the NBR VAT Online System (IVAS). Applications are processed without government fees.

[Create User Profile on vat.gov.bd with Mobile OTP]
                       ↓
[Complete Form Mushak-2.1 (মূসক-২.১)]
(General Business Data + Operating Address + Bank Details)
                       ↓
[Select Economic Activity Classification & VAT Rate]
                       ↓
[Upload Scanned Supporting PDFs (Trade License, TIN, Bank)]
                       ↓
[Digital Submission & Automated Mainframe Verification]
                       ↓
[Instant Generation of Mushak-2.3 (মূসক-২.৩) with 9-Digit e-BIN]

Step 1: Account Creation

Navigate to the official NBR VAT Online portal at https://vat.gov.bd. Click on “Sign Up”. Enter your full legal name, designation (e.g., Proprietor, Managing Director, Authorized Officer), active mobile number, and email. Verify the account via the 6-digit SMS OTP.

Step 2: Accessing Form Mushak-2.1 (মূসক-২.১)

Log into your newly created dashboard. Click on “VAT Registration” to open Form Mushak-2.1 (Application for VAT Registration / Turnover Tax Enlistment).

Step 3: Entering Business & Operational Details

Fill out the structured questionnaire across five core modules:

General Information: Business trade name, constitutional category (Sole Proprietorship, Partnership, Private Limited), corporate registration number from RJSC, and e-TIN.
Economic Activity: Select your primary commercial classification code from the dropdown menu (e.g., Software Development, Retail Trading, Textile Manufacturing). Indicate whether your enterprise engages in imports, exports, or domestic local sales.
Address & Branch Structure: Input the registered physical office address and factory address. If your enterprise operates multiple commercial branches across Bangladesh, select whether you seek Central VAT Registration or separate unit-level branch registrations.
Bank Account Particulars: Input the exact commercial bank name, branch, current account number, and 9-digit routing number.
Authorized Person Designation: Specify the primary contact officer authorized to represent the company before the Customs, Excise & VAT Commissionerate.

Step 4: Uploading Attachments

Upload clear PDF files of your Trade License, e-TIN, Bank Solvency Certificate, MOA/AOA, and NID cards. Maximum file size per attachment is typically 2 MB.

Step 5: Instant Certificate Generation (Mushak-2.3)

Review the declarations. Click “Submit”. The system executes an automated real-time cross-verification against the NID and e-TIN databases.

In standard commercial service and trading categories, the portal issues an instant approval, rendering Form Mushak-2.3 (মূসক-২.৩) in high-resolution PDF format. The certificate prominently displays:

Your unique 9-Digit Business Identification Number (e-BIN).
Registered legal business trade name and operational address.
Jurisdiction of your assigned VAT Circle and VAT Division (e.g., Gulshan Division, Dhaka North VAT Commissionerate).
System-generated verification QR code.

4. Post-Registration Statutory Compliance (Mandatory Obligations)

Holding an e-BIN creates non-negotiable monthly operational and reporting obligations under the VAT Act 2012. Neglecting these rules results in severe financial penalties and freezing of commercial bank accounts.

A. Issuing Mushak-6.3 Tax Invoices (মূসক-৬.৩ চালানপত্র)

For every sale, commercial delivery, or service rendered exceeding ৳500, businesses must issue a sequentially numbered, printed Mushak-6.3 Tax Invoice to the buyer. The invoice must clearly specify the base value, the applicable VAT rate (e.g., 15%), and the total collected amount. Handing out handwritten cash memos without Mushak 6.3 is an offence punishable by confiscation and fines.

B. Maintaining Statutory Registers (Mushak 6.1 & 6.2)

Businesses must maintain real-time accounting ledgers:

Mushak-6.1 (ক্রয় হিসাব পুস্তক): Daily register of all commercial raw materials, merchandise purchases, and input VAT paid.
Mushak-6.2 (বিক্রয় হিসাব পুস্তক): Daily register of all commercial sales and output VAT collected.

C. Monthly VAT Return Submission (Mushak-9.1)

Under Section 64 of the Act, every registered business must submit an electronic VAT return (Mushak-9.1) by the 15th day of each following month through the vat.gov.bd portal (covering the preceding calendar month’s transactions).

The Zero-Return Mandate: Even if your enterprise conducted zero commercial transactions, earned zero revenue, and made zero purchases during a month, you are still legally obligated to log into the portal and file a Zero VAT Return (নিল রিটার্ন) by the 15th.
Late Filing Penalty: Under Section 85, missing the 15th deadline triggers an automatic statutory fine of ৳10,000 BDT per month, plus compounding monthly interest (2% per month) on any unpaid VAT liability.

D. Withholding Tax (VDS) & Mushak-6.6

If your enterprise procures services from suppliers subject to Value Added Tax Deduction at Source (VDS), you must withhold the statutory VAT amount from their invoice and issue them an official Mushak-6.6 Withholding Certificate within 3 days.

5. Central vs. Branch VAT Registration

Under the 2012 VAT Act, corporate entities operating nationwide chains (such as retail apparel stores, supermarkets, or restaurant franchises) can maintain a Central VAT Registration from their corporate headquarters, provided:

The company operates a centralized computerized Enterprise Resource Planning (ERP) accounting system.
Central inventory tracking and billing are managed from the head office.

A central registration allows filing a consolidated monthly Mushak-9.1 return rather than managing dozens of fragmented district circle filings.

Frequently Asked Questions

Is there any government fee to register for an e-BIN in Bangladesh?

No. The National Board of Revenue does not levy any government application or certificate fee for obtaining an e-BIN via vat.gov.bd. The service is completely free of charge.

What happens if I fail to file the monthly Mushak-9.1 return by the 15th?

Failing to submit your return by the 15th of the month automatically triggers a ৳10,000 penalty notice from the VAT Online System. Repeated non-compliance leads to the suspension of your e-BIN, preventing you from clearing customs goods or bidding on public tenders.

Can a freelancer or software exporter get an e-BIN?

Yes. Software exporters and IT freelancers can register for an e-BIN under the IT service classification code. Under Bangladesh fiscal law, export of software and IT services is zero-rated (0% VAT), but holding an e-BIN enables the business to establish corporate bank accounts, obtain cash incentives, and maintain regulatory compliance.