Published August 8, 2026
Eligibility and Requirements for the Tax Prize
Find out exactly what types of purchases and bills qualify for the IRD's prize scheme.
Not every purchase you make in Nepal will qualify for the IRD Billing Prize Scheme. The government has set specific eligibility criteria to ensure the system targets everyday consumer spending correctly.
Minimum Purchase Amount
To be eligible, the total amount on your invoice must be greater than Rs 100. Anything below this threshold will not be accepted by the system.
Types of Invoices Accepted
The invoice must be generated through the Centralized Billing Management System (CBMS). Hand-written bills or informal receipts (kacha bill) are strictly invalid. Ensure the vendor's PAN or VAT number is clearly printed on the electronic receipt.
Eligible Transactions
The scheme is designed for final consumers. Therefore, purchases made for commercial resale do not qualify. Furthermore, certain sectors are currently excluded from the scheme, such as commercial transport and airfares. It mainly targets retail goods, dining, and general services.
Retention of the Original Bill
This is perhaps the most critical requirement. You must keep the original physical invoice or the official digital payment record. If your number is drawn, the IRD requires you to present this original document when claiming your prize. Without it, your winning ticket is void.