Under the Value Added Tax and Supplementary Duty Act 2012, every entity supplying taxable goods or services, importing or exporting, or operating commercial premises must register for a 13-digit Business Identification Number (BIN). Registration is conducted entirely online through the NBR VAT portal (vat.gov.bd).
Legal Threshold: Businesses with annual turnover exceeding BDT 3 Crore must register for standard 15% VAT. Entities between BDT 50 Lakh and BDT 3 Crore may register for 4% Turnover Tax. However, numerous commercial activities require mandatory VAT registration regardless of turnover.
Mandatory VAT Registration Sectors (Regardless of Turnover)
The NBR mandates immediate 13-digit BIN registration for specific commercial categories before commencing business operations:
- Importers, Exporters, and Customs Clearing Agents.
- Manufacturers and industrial factory units.
- E-commerce marketplaces and online retailers.
- Hotels, restaurants, caterers, and sweetmeat shops.
- Commercial contractors, consultants, and legal/accounting firms.
- Suppliers participating in public tenders or institutional procurement.
Required Documents for Online BIN Application
| Document | Requirement Detail | |
|---|---|---|
| Trade License | Valid commercial trade license from respective City Corporation or Pourashava | |
| e-TIN Certificate | 12-digit company or proprietorship e-TIN | |
| Bank Account Proof | Bank solvency certificate or active business account statement | |
| Premises Evidence | Commercial tenancy agreement and latest utility receipt (Electricity/Gas) | |
| Identity Proofs | NID copies and photographs of all directors/proprietor | |
| Incorporation Pack | RJSC Certificate, MoA, and AoA (for limited companies) |
The Online Registration Workflow
- Create an authorized account on the National VAT portal (vat.gov.bd).
- Submit the digital Form Mushak 2.1 detailing ownership, business classification, and premises address.
- Attach certified digital copies of all supporting documents.
- Customs, Excise and VAT Commissionerate officials review and verify application data.
- Upon electronic approval, download the 13-digit digital BIN certificate (Form Mushak 2.3).
Obtain your 13-digit BIN without administrative delays. EasyTax manages document verification and commissionerate liaison across Dhaka North and South. Apply for VAT Registration or Book Consultation.
Verified Legal & Editorial Review
Tax Consultant
Over 35 years of experience in tax law advising individuals and corporations.
Regulatory Notice: This compliance guide is for general educational information only under Bangladeshi statutory frameworks (including the Income Tax Act 2023, Value Added Tax and Supplementary Duty Act 2012, and Companies Act 1994) and does not constitute formal legal or tax counsel. Government gazette rules, statutory regulatory orders (SROs), and procedural circulars are subject to periodic administrative updates. Please consult an EasyTax advocate or tax practitioner for customized advisory on your specific situation.
