E-Commerce Business Registration in Nepal 2082/83 (2026)

Yes. The Electronic Commerce Act 2081 requires every e-commerce business to be listed on the Department of Commerce portal and to display its listing number before trading.

Yes. Every e-commerce business takes a PAN at the Inland Revenue Department after incorporation, and registers for VAT once turnover crosses the threshold.

It is Nepal's first dedicated e-commerce statute, published in the Nepal Gazette in March 2025. It requires every online business to operate through an electronic platform, apply for listing on the Department of Commerce e-commerce portal, and meet disclosure and consumer-protection duties. It also gives buyers a right of return and sets penalties for operating an unlisted platform.

The company is registered at the Office of Company Registrar (OCR) through the CAMIS online portal under the Companies Act 2063, the same authority that registers all companies. After incorporation you take a PAN at the Inland Revenue Department, register at your local ward or municipality, and then complete the separate e-commerce listing on the Department of Commerce portal.

The OCR registration fee depends on authorised capital — broadly NPR 1,000 up to NPR 100,000 capital, NPR 4,500 up to NPR 500,000, NPR 9,500 up to NPR 2,500,000, and NPR 16,000 up to NPR 1 crore, with higher bands scaling further. Because the schedule can change, confirm the current figure on the CAMIS portal before paying.

The core documents are the company-registration application, the memorandum and articles of association, the promoters' citizenship or passport copies and photographs, and proof of the registered office. A foreign-invested venture adds Department of Industry and Nepal Rastra Bank approvals. For the listing and platform terms you also prepare your privacy policy and customer-service and return terms. Confirm the current checklist on CAMIS or with your lawyer.

Under Section 4 of the Electronic Commerce Act 2081 the platform must show the business name, address and registration details, the type of e-commerce, the PAN/tax number, contact and dedicated customer-service details, a complaint contact, and the listing number obtained from the portal. Any change to these details must be updated promptly so buyers can always identify and reach the seller.

After company registration, apply electronically on the Department of Commerce e-commerce portal under Section 5 of the Electronic Commerce Act 2081, submitting your business, tax and platform details. The Department issues a listing number that you must display on your site or app. Businesses that were already trading when the Act commenced were given a transition window to apply, so existing sellers must also list.

Yes, but a foreign-invested e-commerce venture must first obtain foreign-investment approval from the Department of Industry and Nepal Rastra Bank before registering the company at the OCR, and sector rules and minimum capital may apply. After incorporation the same PAN/VAT, local registration and e-commerce portal listing steps follow. Because foreign-investment conditions in retail and digital trade can change, confirm the current rules before committing.

Yes. After OCR registration, an e-commerce business registers at its local ward or municipality to obtain a local business operation certificate, the same as any other company. This local registration sits between company registration and tax registration in the sequence, and the documents typically include the certificate of incorporation, the memorandum and articles, citizenship, the rental agreement and minutes. Requirements vary by municipality, so confirm locally.

VAT registration becomes mandatory once turnover crosses the threshold — broadly NPR 50 lakh for goods and NPR 30 lakh for services or mixed supply over a rolling 12-month period — and you must register within the prescribed window after crossing it. Some digital-service supplies can trigger registration earlier. Because thresholds and the treatment of online services change, confirm your current position with the Inland Revenue Department.

The Electronic Commerce Act 2081 fines businesses that operate without the required listing or breach the disclosure and consumer-protection duties, with heavier penalties and possible imprisonment for serious offences such as fraud against buyers. The fine bands are set in the Act and enforced by the Department of Commerce, so a seller unsure of its status should complete the listing and confirm its exposure rather than continue trading unlisted.

It depends on what you sell. General online retail is covered by company registration plus the e-commerce listing, but regulated goods — for example food, medicines, cosmetics, or alcohol — need the relevant sector licence from the concerned authority in addition. Payment and remittance features can engage Nepal Rastra Bank rules. Confirm whether your specific product range needs a sector permit before you launch.

You can register a private firm (sole proprietorship) rather than a company for a small online business, but it gives no limited liability and can be harder for payment-gateway and investor purposes. Many e-commerce founders choose a private limited company for liability protection and credibility. Either way, the PAN/VAT, local registration and Department of Commerce e-commerce listing obligations still apply. A lawyer can advise which entity fits your plan.

Company registration at the OCR can take from a few days to a few weeks depending on name approval and document verification, and PAN and local registration add a little more. The Department of Commerce listing is a further step after the company exists. Timelines depend on how complete your documents are and whether foreign investment is involved, so prepare the full document set before you start to avoid back-and-forth.

Company registration at the OCR does not require a domain or payment-gateway document. Those relate to running the platform — you will need a domain and a payment arrangement to operate, and payment-gateway and remittance features can engage Nepal Rastra Bank rules. The Act's focus is that the platform clearly discloses who the seller is and carries the listing number, rather than prescribing specific technical documents at registration.

The Electronic Commerce Act 2081 gives buyers a right to return goods in defined circumstances and requires sellers to handle complaints, which is why platforms must publish clear return and grievance terms and a customer-service contact. The exact conditions and timeframes are set in the Act and its rules, so an e-commerce business should base its return policy on the current statutory requirement and confirm the detail rather than copy a generic policy.

Yes. Businesses that were already trading when the Electronic Commerce Act 2081 commenced were given a transition window to apply for listing on the Department of Commerce portal, so being established before the Act does not exempt a seller. For an existing, properly incorporated business the listing is usually a quick catch-up rather than a fresh registration, but it must be done to avoid operating as an unlisted platform.

Before incorporating and before launching the platform. A lawyer confirms the right entity, prepares the memorandum and articles, registers the company at the OCR, completes PAN/VAT and local registration, and handles the Department of Commerce listing and the platform's disclosure, return and privacy terms under the Electronic Commerce Act 2081. Getting both the structure and the listing right at the start is cheaper than fixing a non-compliant platform later.