VAT Registration in Bangladesh | How to Get BIN Certificate from NBR
What Is a BIN Certificate?
A Business Identification Number (BIN) is a unique 13-digit code issued by the National Board of Revenue (NBR) to businesses operating in Bangladesh. It's the foundation of VAT compliance — without it, you legally cannot file VAT returns, issue valid VAT invoices, participate in most government tenders, or clear goods through customs for import and export.
LEGAL AUTHORITY
Issuing Authority: National Board of Revenue (NBR)
Official Website: www.nbr.gov.bd
Governing Law: VAT and Supplementary Duty Act, 2012
Who Needs VAT Registration?
You're required to register for VAT and obtain a BIN certificate if any of the following apply to your business:
- Your annual turnover exceeds the NBR-specified registration threshold (revised periodically — confirm the current figure with NBR or a tax professional).
- You operate as a manufacturer, importer, exporter, service provider, or supplier of goods or services.
- You intend to participate in government or private-sector tenders — a valid BIN is typically mandatory regardless of turnover.
- You're engaged in any import or export activity, since customs documentation requires a BIN at clearance.
Worth knowing: even businesses below the mandatory threshold sometimes register voluntarily — a BIN signals legitimacy to banks, buyers, and tender boards, and lets you claim input tax credit on your purchases.
Documents Required for VAT Registration
Prepare scanned copies of the following before you start the online application:
- Active mobile number and email address for the application and verification
- Trade License (copy)
- TIN Certificate (copy)
- Bank Solvency Certificate (original)
- Memorandum & Articles of Association (for limited companies)
- Lease deed or proof of office ownership
- List of machinery (for manufacturers)
- Passport-size photo of the owner or director
- Import/Export Registration Certificate (if applicable)
- BIDA registration (for foreign investors or large-scale investment projects)
Online VAT Registration Steps (via the NBR VAT Portal)
- Gather your documents — have clear scanned copies of everything above ready before you start.
- Visit the VAT portal at vat.gov.bd.
- Create an account or log in using your business details.
- Fill out Form Mushak-2.1, the official VAT registration form.
- Upload your supporting documents in the required format.
- Submit the application for NBR review.
- NBR verifies your submission — expect a request for clarification if any document is incomplete.
- Receive your BIN Certificate (Mushak-2.3) once approved.
Timeline
2–5 working days
Cost
Free of charge
What Form Mushak-2.1 Asks For
- Business name and type (Proprietorship, Partnership, or Company)
- Business activities (Manufacturing, Service, or Trading)
- Trade License number, TIN, and business address
- Premises ownership type (rented or owned)
- Details of your main product or service
- Input and output tax information
Benefits of Having a BIN Certificate
Legal Compliance
Operate without the penalty exposure of trading unregistered above the threshold.
Business Banking
Often requested when opening business accounts or applying for loans.
Tender Eligibility
Mandatory for most government and many private-sector tenders.
Import/Export
Required on customs documentation at every shipment.
Proper Tax Filing
Enables valid VAT return submission and input tax credit claims.
Post-Registration Obligations
Getting your BIN is the start of your compliance obligations, not the end of them. Once registered, you're required to:
File Monthly VAT Returns
VAT returns must be submitted every month, by the 15th, through the NBR VAT Online Portal — including for months with no transactions, which still require a "nil" return.
- Late or missed filing attracts a penalty, even if no VAT was actually due.
- You can claim input tax credit against eligible purchases in the same return.
- Zero-VAT and no-transaction periods still require a return to be filed, not skipped.
Ongoing Requirements
- Display your BIN certificate visibly at your registered business location(s).
- Issue proper VAT invoices (Mushak 6.3) for every applicable sale.
- Collect and deposit VAT from customers within the prescribed deadlines.
Non-compliance on any of the above can trigger penalties and increases your risk of being selected for an NBR audit.
Common Mistakes to Avoid
- Registering with mismatched details — your business name, address, and TIN should be identical across your trade license, TIN certificate, and the Mushak-2.1 form.
- Treating "no sales this month" as "no filing needed" — a nil return still has to be filed on time.
- Not issuing Mushak 6.3 invoices consistently — this breaks your own audit trail and your customers' ability to claim input credit.
- Letting VAT collected from customers sit uncategorized — it's owed to NBR, not retained income.
Frequently Asked Questions
Is VAT registration free in Bangladesh?
Yes — there's no official government fee to register for a BIN through the NBR VAT portal.
How long does it take to get a BIN certificate?
Typically 2–5 working days once a complete, consistent application is submitted.
Do I need a BIN if my turnover is below the threshold?
Not necessarily by law, but voluntary registration is often worth it if you plan to bid on tenders, import/export, or claim input tax credit.
What happens if I miss a monthly VAT return?
Late or missed returns attract penalties, and a pattern of missed filings increases your audit risk.
Is a BIN the same as a TIN?
No — a TIN relates to income tax, while a BIN is for VAT. Most registered businesses need both.
Disclaimer: This article is for general informational purposes. VAT registration thresholds, forms, deadlines, and procedures are set by the National Board of Revenue and may change — verify current requirements on the official NBR/VAT portal or with a qualified tax professional before acting.
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