Almost every POS and accounting vendor in Bangladesh puts "NBR-approved VAT software" somewhere on its homepage. Some of them are on NBR's enlisted-developer list. Some mean their software prints a Mushak 6.3 invoice. Some mean nothing more than "we have a VAT field". For a shop owner in Mirpur or Agrabad trying to stay on the right side of the VAT office, that is confusing, and the confusion costs money: people either buy a heavy "approved" system they did not need, or assume their ৳1,000-a-month billing app covers them when it does not.
This guide separates the three phrases that get mixed together, "VAT-compliant", "NBR-enlisted (approved)" and "EFD", explains in plain language what the Mushak forms are, tells you what a retail shop of your size actually needs, and gives you the questions to put to any vendor. Every legal specific below is tagged because NBR rules change by general order and SRO, and you should confirm your own position with your VAT consultant or circle office before you spend anything.
Three phrases that are not the same thing
| Phrase | What it usually means | Who grants or checks it | What it proves about the shop |
|---|---|---|---|
| VAT-compliant software | The software can produce the invoices, registers and return data the VAT & SD Act 2012 and Rules 2016 require (Mushak 6.3, 6.1, 6.2, 9.1 data and so on) | Nobody formally; it is a vendor description you verify at a demo | The paperwork you file can be correct, if you use it properly |
| NBR-enlisted / "approved" VAT software | The developer has applied to NBR, met its specification and been placed on NBR's list of enlisted VAT software firms | NBR's VAT wing | You are using a product NBR has vetted; mandatory for businesses above a turnover threshold (see next section) |
| EFD / SDC | A physical fiscal device (Electronic Fiscal Device) or a Sales Data Controller attached to your own POS that reports each sale to NBR's server | NBR, via its appointed operator | Your sales are transmitted to NBR at the point of sale; required only in the business categories and areas NBR has designated |
The short version: "VAT-compliant" is about what the software can print. "Enlisted/approved" is about who built it and whether NBR has signed off on it. "EFD" is a device, not software at all. A shop can need one, two or all three depending on its turnover and trade.
Who is actually required to use NBR-enlisted software
NBR's VAT wing issued a general order in September 2018, effective from 1 January 2019, making it mandatory for businesses with annual turnover of ৳5 crore or more to use VAT software that meets NBR's specification and is supplied by an NBR-enlisted developer. Businesses below that line were allowed, not required, to use such software. Reporting in 2022 confirmed the ৳5 crore line was still the reference point when the Large Taxpayers Unit asked big VAT payers for read-only access to their accounting systems.
That threshold matters because it is far above most independent shops. To put it in context, as of August 2026 the VAT registration structure for a trader looks roughly like this:
| Annual turnover | Status | What you must do |
|---|---|---|
| Below about ৳50 lakh | Generally outside VAT registration and turnover enlistment | No Mushak 6.3 obligation unless you register voluntarily or sell specified goods/services |
| About ৳50 lakh to ৳3 crore | Turnover enlistment (turnover tax) | Pay turnover tax, keep simplified records; a standard POS receipt is usually enough |
| Above about ৳3 crore | Mandatory VAT registration with a 9-digit BIN | Issue Mushak 6.3 on every sale, keep 6.1 and 6.2 registers, file Mushak 9.1 monthly |
| ৳5 crore and above | Mandatory VAT registration plus mandatory NBR-enlisted VAT software | Everything above, produced by enlisted software NBR officers can inspect |
Separately, NBR has designated certain categories of business (retail and wholesale shops, supershops, restaurants, sweet shops, jewellery, furniture, electronics and others, commonly quoted as about 25 categories) in Dhaka, Chattogram and other cities where EFD or SDC installation is required regardless of turnover, and in 2025 it extended mandatory EFD/SDC to hotels and restaurants on highways. If your shop is in one of those categories and NBR's operator has asked you to install a device, that obligation sits alongside, not instead of, your invoicing duties.
So for most shops the honest answer is: if you turn over less than ৳5 crore a year, nobody in NBR requires you to buy "approved" software. You are required to do the VAT paperwork correctly if you are registered. Software that does it well is a tool, not a licence.
The Mushak forms, in plain language
"Mushak" (মূসক) is simply the Bangla abbreviation for VAT, and the numbered forms come from the VAT and Supplementary Duty Rules 2016. Four of them matter to a retailer every single day. Our Mushak 6.3 guide goes deep on the invoice itself; here is the whole set in one place.
Mushak 6.3: the tax invoice
This is the bill you hand to the customer. For a VAT-registered shop it must show, among other things, your name, address and BIN, an invoice number and date, the description, quantity and unit price of each item, the VAT-exclusive value, the VAT rate and amount, and the total. Most retail counters print it as a simplified till receipt that still carries those fields; NBR permits a condensed format for retail. If the software cannot print one of these for every sale, cash or bKash, it is not VAT-compliant, whatever the brochure says.
Mushak 6.1: the purchase register
A running record of everything you bought for resale or use in the business: supplier, supplier BIN, invoice number, value, VAT paid. It is the evidence for your input tax credit, the VAT you can deduct from what you collect. A POS that records purchases only as "stock in" with no supplier invoice details cannot produce a usable 6.1.
Mushak 6.2: the sales register
The mirror of 6.1: every sale, its value and the VAT charged, in sequence. When a VAT officer visits, the first thing they compare is the 6.2 total against the 9.1 you filed. Many small systems let you combine 6.1 and 6.2 as Mushak 6.2.1, which is acceptable for businesses that qualify.
Mushak 9.1: the monthly return
The summary you file with NBR by the 15th of the following month, online through the VAT Online System. It pulls together output VAT from 6.2, input VAT from 6.1, adjustments, and the net amount you pay or carry forward. Good software fills the 9.1 figures for you from the registers; you still log in and submit.
Forms you will meet less often
Mushak 6.4 (contract manufacturing), 6.5 (stock transfers between your own branches: relevant if you run more than one outlet under one BIN), 6.6 (VAT deducted at source certificate, mostly for suppliers to government or large companies), 6.7 and 6.8 (credit and debit notes for returns and corrections) and 6.10 (a statement of purchases or sales above ৳2 lakh in a single invoice). A retail system that handles returns properly will generate 6.7 automatically; a multi-branch one should generate 6.5 on every transfer.
What a retail shop actually needs
Match the requirement to your size rather than to the vendor's headline.
A single shop below the registration threshold. You need clean billing and stock, and a receipt that shows your trade licence name and address. You do not need Mushak forms yet, but you will within a year or two if the shop grows, so choose software that can switch them on without a migration. Turnover-enlisted shops paying turnover tax are in this group.
A VAT-registered shop below ৳5 crore. This is most supershops, pharmacies, electronics and apparel stores with a BIN. You must issue Mushak 6.3 on every sale, keep 6.1 and 6.2 (or 6.2.1) registers that reconcile to your ledger, and produce 9.1 figures monthly. The software does not legally have to be NBR-enlisted, but it has to do those things properly, and your VAT consultant has to be happy with the output. Integrated accounting matters here: if sales live in a POS and purchases live in a spreadsheet, the 6.1 and 6.2 will never agree with the 9.1.
A chain or distributor at or above ৳5 crore. Enlisted software becomes a legal requirement, not a preference. Ask the vendor for their enlistment letter and the date, check it against NBR's published list, and confirm whether enlistment covers the specific product and version you are buying.
Any shop in an EFD/SDC-designated category and area. You may be required to install a device whether or not your software is enlisted. If you already run a POS, ask whether an SDC can be attached to it so you do not have to key every sale twice.
Where does MondayPOS sit? The accounting module generates Mushak 6.3 invoices at the counter, maintains 6.1 and 6.2 registers from the same purchase and sales records the stock module uses, produces 6.5 on inter-branch transfers and 6.7/6.8 on returns, and prepares the 9.1 figures for filing. What we will not do is tell you in an article whether we are on NBR's enlisted list, because that is exactly the kind of claim this piece is asking you to stop taking on trust. Ask us at a demo, ask for the document, and check the list yourself.
How to verify a vendor's "approved" claim in ten minutes
- 1Ask for the enlistment document. An enlisted developer has a letter or certificate from NBR's VAT wing with a reference number. "We are NBR-approved" on a slide is not a document.
- 2Check the NBR list yourself. NBR publishes the enlisted VAT software firms on nbr.gov.bd. Search for the company's legal name, not the brand name.
- 3Ask what exactly is enlisted. Some firms have an enlisted VAT accounting product and a separate, non-enlisted POS. Make sure the thing you are buying is the thing that was vetted.
- 4Ask for the forms live. At the demo, ring up a sale and print the 6.3. Enter a purchase and show the 6.1 line. Then open the 6.2 and the 9.1 preview for the month. If any of these is "coming in the next version", write that down.
- 5Ask who can see the data. Enlisted software must let NBR officers inspect records. Ask how audit access works and whether there is a tamper log on edited or deleted invoices.
Questions to ask at a demo
Bring this list, and watch the screen rather than the deck.
- Is your company on NBR's enlisted VAT software list? Show me the letter and the reference number.
- Does enlistment cover this exact product and version, or a different product in your range?
- Print a Mushak 6.3 for a mixed bill: two standard-rated items, one exempt item, paid half in cash and half by bKash.
- Show me the 6.1 purchase register entry for a supplier invoice with VAT, and the input credit it creates.
- Show me this month's 6.2 sales register and the 9.1 preview. Do the totals agree with the ledger?
- Process a return. Which form is generated, and does the 6.2 and 9.1 update?
- Transfer stock between two branches under one BIN. Is a 6.5 created?
- Our shop is in an EFD-designated category. Can an SDC attach to your POS, and who supports it?
- What is logged when a cashier edits or cancels an invoice, and who can see the log?
- What happens to all of this during load-shedding or an internet cut? Is the 6.3 printed offline and numbered correctly when it syncs?
The bottom line
"NBR-approved VAT software" is a real category with a real legal meaning, but for most shops it is not the deciding factor. If you turn over ৳5 crore or more, you must use enlisted software and you should verify the enlistment yourself. If you are VAT-registered below that line, you must do the Mushak paperwork correctly, and the question to ask is whether the software produces 6.3, 6.1, 6.2 and 9.1 figures your consultant will sign, from one set of records. If you are in an EFD-designated category, you may need a device as well. Do not pay for the label; pay for the forms being right.
If you would like to see Mushak 6.3, the registers and the monthly return produced from your own product list, book a demo or start free. Our accounting module page lists exactly what is generated and where.
Frequently asked questions
- What does "NBR-approved VAT software" mean?
- It usually means the developer is on NBR's list of enlisted VAT software firms, having met NBR's specification for what the software must record, print and allow officers to inspect. It is a status of the developer and product, not a guarantee that any particular shop's VAT is being done correctly.
- Is NBR-approved VAT software mandatory for my shop?
- Under the 2018 general order, businesses with annual turnover of ৳5 crore or more must use NBR-enlisted software. Below that, you must still issue Mushak 6.3 and keep the registers if you are VAT-registered, but the software itself does not have to be enlisted. Confirm your position with your VAT circle or consultant.
- What is the difference between VAT-compliant and NBR-enlisted software?
- "VAT-compliant" describes what the software can produce: Mushak 6.3 invoices, 6.1 and 6.2 registers, 9.1 return figures. "NBR-enlisted" means NBR has vetted the developer and product against its specification. Software can be compliant without being enlisted; enlisted software should always be compliant.
- Do I need an EFD if I already have VAT software?
- Possibly. EFD/SDC is a device requirement NBR applies to designated business categories and areas, independent of which software you use. If you run a POS, ask whether an SDC can be attached so that sales are reported without double entry.
- What is Mushak 6.3?
- The VAT tax invoice a registered business must issue on every sale, showing the seller's BIN, the items, the VAT-exclusive value, the VAT rate and amount and the total. Retailers may use a condensed till-receipt format that still carries the required fields. See our Mushak 6.3 guide.
- What are Mushak 6.1, 6.2 and 9.1?
- 6.1 is the purchase register (the basis of your input tax credit), 6.2 is the sales register, and 9.1 is the monthly VAT return filed by the 15th of the following month that summarises both. Good software fills 9.1 from the two registers automatically.
- Is MondayPOS NBR-enlisted?
- Ask us directly and check NBR's own list rather than believing a vendor's website, ours included. What we will commit to in writing is this: at a demo we will show you the enlistment document if there is one, and we will print every Mushak form live from your own products.
