Reliable accounting & business services for Nepali companies

Smart Accounting provides end-to-end business services in Nepal across six categories:

• Formation — company registration, PAN/VAT registration, name reservation
• Changes — company amendment, share transfer, capital increment, closure
• Compliance — annual updates, tax filing, VAT returns, tax clearance, yearly renewal
• Protection — trademark registration and renewal
• Trade — EXIM code, commerce registration
• Accounting — bookkeeping, financial statements, accounting training

We serve the full range: first-time business owners registering their first company, growing SMEs that need ongoing bookkeeping and tax compliance, and established companies handling amendments, share transfers, or audits. Whether you are a single-owner company (एकल शेयरधनी कम्पनी), a partnership, or a not-for-profit, we tailor our support to your stage and needs.

Compliance in Nepal involves multiple government bodies — the OCR, IRD, Department of Industry, and customs — each with their own deadlines and forms. Missing a deadline means fines that often exceed the cost of professional help. We track every deadline, prepare accurate documents, and keep your company in good standing year-round, so you can focus on running your business instead of navigating bureaucracy.

To register a private limited company with the Office of the Company Registrar (OCR), you typically need:

• Citizenship copies of all shareholders and directors
• 2–3 proposed company names (in order of preference)
• Company objectives and business activities
• Registered office address in Nepal
• Memorandum of Association (MOA) and Articles of Association (AOA)
• PAN copies of shareholders (if already registered)

We prepare the MOA/AOA and all required forms on your behalf — you only need to provide the personal documents and proposed names.

Name reservation usually takes 1–3 working days, and the full company registration (after name approval) takes another 4–6 working days. In total, expect roughly 5–10 working days from start to certificate, provided your documents are ready and there are no objections from the OCR.

Yes. A PAN (Permanent Account Number) is mandatory for every registered company and is required for banking, invoicing, and tax filing. VAT registration is separate and is required once your annual taxable turnover crosses the threshold set by the Inland Revenue Department (IRD). Some businesses register for VAT voluntarily to claim input tax credits. We handle both PAN and VAT registration with the IRD.

Every registered company in Nepal must:

• File the annual company update (adhyawadhik) with the OCR by the end of Poush (पुष मसान्त)
• File share lagat records verifying shareholder investment
• File monthly VAT returns (if VAT-registered) with the IRD
• File the annual tax return and financial statements with the IRD
• Renew the company yearly to stay in good standing

Missing these deadlines leads to accumulating fines. We send timely reminders and handle the full filing process.

Our fees are transparent and tailored to the scope of your work. Many services are priced on a case-by-case basis depending on the complexity of your situation. Contact us with your requirements and we will provide a clear quote with no hidden charges.

Yes, foreign investment is permitted in most sectors subject to the Foreign Investment and Technology Transfer Act (FITTA). There are minimum capital requirements and certain restricted sectors. We can guide you through foreign-invested company registration, share allotment to foreign investors, and the necessary approvals. Please contact us so we can assess your specific case.