Bangladesh VAT
BIN vs e-TIN in Bangladesh: what each number is for and where to use it
BIN or e-TIN? Learn the difference between the two NBR identification numbers, who needs which, and where each appears on invoices, challans and returns.
Ask three Bangladeshi accountants the difference between a BIN and an e-TIN and you will get three slightly different answers, partly because people use the numbers loosely. The practical difficulty is that both appear on business documents, and putting the wrong one in the wrong field can invalidate a challan or hold up a payment.
This is a plain-language guide to what each number identifies, which documents carry which, and how to store them so you stop retyping and misplacing them. It does not cover registration procedure, which NBR updates from time to time.
The short version
| BIN | e-TIN | |
|---|---|---|
| Stands for | Business Identification Number | Electronic Taxpayer Identification Number |
| Length | 13 digits | 12 digits |
| Issued by | NBR | NBR |
| Relates to | VAT (and turnover tax) registration of a business | Income tax: a taxpayer, individual or company |
| Used on | VAT challans, VAT returns, purchase documents for rebate | Income tax returns, TDS and AIT certificates, bank and trade licence dealings |
BIN: the VAT identity
A BIN identifies a business for VAT purposes. If you are VAT-registered, you quote your BIN on every Mushak-6.3 challan you issue, on your Mushak-9.1 return, and on documents your customers need in order to claim input credit. Your suppliers quote theirs on challans to you. A BIN is 13 digits.
The BIN matters most to the other party. When you sell to a VAT-registered customer, their rebate claim depends on your BIN and their BIN both being correct on the document. A missing or mistyped customer BIN is one of the most common reasons a challan is rejected on their side.
e-TIN: the income-tax identity
A TIN identifies a taxpayer for income tax, whether that is an individual, a partnership, a company or another entity. The electronic version is a 12-digit number. Your company has one for its own income tax return. Your suppliers, contractors and landlords each have their own, and you will need theirs when you deduct tax at source on payments to them and issue a deduction certificate.
In practice you meet the e-TIN when you file the annual corporate return, when you deal with banks and the registrar, when you tender for contracts, and when you pay suppliers and have to record the tax deducted. For payments subject to deduction at source, having the payee's TIN correct is part of keeping the certificate valid.
Where each number belongs
- Sales invoice or Mushak-6.3 challan: your BIN, and your customer's BIN if they are registered
- Purchase bill from a VAT-registered supplier: the supplier's BIN, and yours as recipient
- Mushak-9.1 monthly return: your BIN
- Annual income tax return and advance tax payments: your e-TIN
- Supplier payment with tax deducted at source: the payee's e-TIN on the certificate
- Customer withholding certificate you receive: your e-TIN, which you keep to claim credit against your income tax
A business can have both, and sometimes confuses them
A VAT-registered company normally has a BIN for VAT and an e-TIN for income tax. They are separate registrations with separate numbers. Typing the e-TIN into a BIN field produces a document that looks complete but fails validation or matching. Because the lengths differ (13 vs 12 digits), the simplest control is a length check on the field.
Stop retyping identification numbers
Retyping numbers on every document is how typos appear. Store the BIN and e-TIN once, on the customer and supplier record, and let documents pull them in. Three habits are worth adopting:
- 1Collect BIN and e-TIN when you open the customer or supplier account, along with the exact legal name as it appears on their registration.
- 2Validate the format on entry: 13 digits for BIN, 12 for e-TIN, digits only.
- 3Review the master list yearly for missing numbers, duplicates, and parties whose legal name has changed.
What to do when a customer says they do not have a number
Some customers, especially small retailers and individuals, are not VAT-registered and will not have a BIN. That is normal. Record the sale as a sale to an unregistered buyer, issue the appropriate document, and do not invent or copy a number to fill the field. If a large customer says they cannot provide a BIN, find out why before shipping a big order: it may affect how the sale is documented and what they can claim.
Finally, keep a short onboarding checklist for new parties: legal name, address, BIN, e-TIN, contact, payment terms. Those six fields prevent a surprising share of month-end corrections.