Electronic Invoicing Procedure/Guidelines, 2074

Clause 6: Standard of the Software

The software to be used for the purpose of issuing Invoice through electronic
device shall be the one that is developed by the taxpayer themselves or by other
person or maybe the one that is imported. But, such software must meet
following standards:
a. The shoftware must be based on Database Management System. Such
Database Management System must be capable of processing the query
written in the Structured Query Language.
b. The system should be arranged/managed in such a way that the data once
entered into the Database cannot be removed.
c. There should be a Log Archive Enabled/Audit Trial capable of automatically
maintaining the details of all the activities conducted in the Database. The
system should be arranged in a way that the data entered into the
Database be maintained a backup and such data could be recovered
whenever required.
d. Each record kept in the Database should have information relating to the
date of entry, time, substantial responsiveness of the record and identity of
the user.
e. In the Database, the system should be arranged in a way containing
Attribute Table or Materialized View along with report allowing to find
details and print as per Schedule 5, confirming the issuance of Invoice
number serially in each fiscal year.
f. The system should be arranged in a way that in a one fiscal year, the
Invoice having invoice number in a serial order can only be printed once
through the use of Front End Application. If, for any reason, there comes a
need for the Invoice to be re-printed, it should be printed also stating
clearly, either “Photocopy” or “Copy of Original”. The number of photocopy
print of any Invoice should also be stated in the Invoice along with
arrangements to store the data and enabling them to be seeable in course
of relating data inspection.
g. In the invoice that gets printed pursuant to clause (f), the requirements set
forth in the provisions relating to Education Service Fee and Health Service
Tax as per prevailing laws including those required by Value Added Tax Act,
2052, Income Tax Act, 2058 and Custom Duty Act, 2058, and such Invoice
should follow the format as prescribed by the related Laws/Acts.
h. If, for any reason, the cancellation of the issued Invoice becomes essential,
the provision can be put allowing such cancellation conditioning the
statement of reason for such cancellation. While cancelling the Invoice in
such manner, such details should be updated in the Master Bill (Schedule-
5). The system should be arranged in a way with report allowing to see and
print all the details relating to such cancelled Invoice.
i. The system should be arranged in a way allowing to see in Front End
Appliation and print the details relating to the Invoice and the sale in the
format as prescribed in Schedule-6.
j. The system should be arranged in a way allowing to see, in Front End
Application, the Audit Trial Report/ Activity Log of the activity of every user
and print them.
k. The data entered into the software should not be subject to removal. For
the purpose of correcting the mistakes happening due to some reasons, the
system should be arranged to keep new record, in the Front End
Application, ending the substantial responsiveness of the old record. The
software should maintain the system allowing to see the separate report of
the corrected records and print them.
l. The system should be arranged in a way that different tables maintained in
the Database of the software could be imported or downloaded from the
Fron End Application in Exel, XML and PDF Formats.
m. The system should be arranged in a way maintaining the back up of the
Database or Log Archive using a certain type of an Authorized User in the
Front End Application.
n. There should be maintained a User Manual in either printed form in Nepali
or English Language or arranged as Help file in the software itself.
o. The software should be prepared in a way being able to store data in
Central Billing Monitoring System of the Inland Revenue Department
through Web Service/Web-API.