Obtaining BIN (VAT Registration) in Bangladesh

Obtaining BIN is usually the first VAT step for any business in Bangladesh. The Business Identification Number is your VAT registration with the National Board of Revenue (NBR), and banks, customs, landlords, corporate buyers and tender committees routinely ask for it before they will deal with you. Without a valid BIN you cannot issue a proper Mushak 6.3 tax invoice or file a Mushak 9.1 return.

This page is for founders, proprietors, company secretaries and foreign-owned entities that need a new BIN, or need to correct one that was registered with the wrong address, activity or business type. It explains who must register, what the online application asks for, and where applications typically get stuck. For ongoing VAT work after registration, see our VAT services page.

Who needs to obtain a BIN?

Under the VAT and SD Act 2012, a business must register for VAT once its annual turnover crosses the registration threshold set in the Act and amended from time to time by the Finance Act. Businesses below that level but above a lower limit enlist for turnover tax instead. Some activities require VAT registration regardless of turnover.

• Importers and exporters, who need a BIN for customs clearance through ASYCUDA World
• Businesses supplying goods or services whose turnover is above the current VAT registration threshold
• Anyone participating in government or corporate tenders, where BIN is a standard eligibility document
• Manufacturers, including those that need to submit a Mushak 4.3 input-output coefficient declaration
• Branch offices, liaison offices and subsidiaries of foreign companies that make taxable supplies or pay VAT at source
• Businesses voluntarily registering to claim input tax credit and deal with larger buyers

Documents and information for the BIN application

The application is made online, but you still need clean, consistent source documents. Mismatches between the trade license address, the rent agreement and the e-TIN are the most common reason for queries.

• e-TIN certificate of the business (company) or the proprietor
• Valid trade license from the relevant City Corporation, Pourashava or Union Parishad
• NID of the proprietor, partners or directors, plus photographs and mobile numbers linked to their NID
• Certificate of Incorporation, Memorandum and Articles and Form XII for limited companies (RJSC documents)
• Business premises details: rent agreement or ownership papers, and a utility bill
• Bank account details of the business
• Import Registration Certificate (IRC) or Export Registration Certificate (ERC) where applicable
• Description of goods and services, with HS codes and service codes for each activity

BIN vs turnover tax enlistment vs central registration

Not every business needs the same type of registration. A business below the VAT threshold may be enlisted for turnover tax rather than registered for full VAT, which changes how it files and whether it can claim input credit. A business with several branches or factories can opt for central registration so that one BIN covers all units, with each unit identified separately. Choosing the wrong option creates filing problems later, so it is worth deciding before you submit Mushak 2.1.

Foreign suppliers making supplies into Bangladesh without a local presence are handled differently, often through a VAT agent or reverse-charge collection by the recipient, so check the structure before registering.

Common mistakes when obtaining a BIN

• Selecting the wrong business activity or service code, which later blocks invoices for your real supplies
• Using a residential or virtual address that does not match the trade license and cannot be verified
• Registering under a director's personal mobile number that later changes, losing access to the portal
• Forgetting to list import or export activity, then facing customs problems
• Assuming registration ends the job: after a BIN is issued, monthly Mushak 9.1 returns are due by the 15th of the following month, even for nil activity
• Not updating the BIN when the address, directors or activities change

After you obtain your BIN

Once the Mushak 2.3 certificate is issued, display it at your business premises and set up your VAT records: purchase and sales registers (Mushak 6.1 and 6.2), Mushak 6.3 invoices, and if you manufacture, the Mushak 4.3 price declaration. If you deduct VAT at source from suppliers, you must issue Mushak 6.6 certificates. Late or missing returns attract penalties and interest under the Act, so the first few months set the pattern.

How the process works

1. Check eligibilityWe confirm whether you need full VAT registration, turnover tax enlistment or central registration, based on your turnover and activities.
2. Prepare documentsWe review the trade license, e-TIN, NID and premises papers so that names and addresses match exactly.
3. Create portal accountA user account is created on the NBR VAT online portal using the authorised person's NID-linked mobile number.
4. Submit Mushak 2.1We complete the Mushak 2.1 application with the correct activity, HS and service codes, and upload supporting documents.
5. Respond to queriesThe VAT circle may ask for clarification or a premises verification; we prepare the responses.
6. Receive Mushak 2.3Once approved, the BIN certificate is downloaded and we brief you on monthly return obligations.

Typical timeline: A straightforward online BIN application is often completed within a few working days, but timing depends on document quality, any premises verification and the VAT circle's processing.

How Tax & VAT Associates helps

• Eligibility check: VAT registration, turnover tax enlistment or central registration
• Document review to remove name and address mismatches before filing
• Completion of Mushak 2.1 with accurate HS and service codes
• Handling of VAT circle queries and premises verification
• BIN amendment for changes in address, directors or business activities
• Set-up of Mushak 6.1, 6.2 and 6.3 records and first-month return support

Frequently asked questions

Related services

Last reviewed: 6 October 2026. Bangladesh tax and regulatory rules change with each Finance Act, SRO and authority circular. This page is general guidance; confirm current requirements for your case before filing.