| name | bd-bookkeeping |
| description | > Use this skill whenever asked about record-keeping and bookkeeping for self-employed people and small businesses in Bangladesh. Trigger on phrases like "Bangladesh bookkeeping", "records for NBR", "invoice requirements Bangladesh", "freelancer records Bangladesh", "what records to keep NBR". Covers the records a business individual must keep, foreign-remittance evidence for IT exporters, invoicing, and retention. ALWAYS read before any Bangladesh bookkeeping work. |
| license | AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content) |
| metadata | {"source":"openaccountants","jurisdiction":"BD","category":"international","quality":"source-cited draft","openaccountants_url":"https://openaccountants.com/skills/bd-bookkeeping","tax_year":2026,"obligation":"BT"} |
Bangladesh Bookkeeping & Records — Skill v1.0
General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Section 1 — Quick Reference
| Field | Value |
|---|
| Country | Bangladesh |
| Currency | BDT (৳) |
| Tax authority | National Board of Revenue (NBR); e-Return at etaxnbr.gov.bd |
| Core records | Income/receipts, expenses, bank statements, invoices, asset register |
| IT exporter must keep | Bank remittance/encashment certificates for every foreign receipt (also unlocks the export cash incentive) |
| Retention | Keep records to support the return (generally 6 years — verify) |
| Quality tier | Research-verified — pending sign-off by a Bangladeshi practitioner |
| Skill version | 1.0 |
Section 2 — What to keep (Tier 1)
- Income: client invoices, platform statements (Upwork/Fiverr), bank credits. For exporters, the bank remittance / foreign-currency encashment certificate is essential — it evidences export income and any ICT cash incentive (see bd-it-freelancer-tax).
- Expenses: vendor bills, rent/utility receipts, equipment (for the asset register/depreciation), software/subscriptions.
- Bank: full-year statements for all accounts (BDT and foreign-currency).
- Tax: prior e-Returns, TDS certificates (for credit), trade licence, TIN.
Section 3 — Invoicing & VAT records
- A business individual issues invoices showing the TIN (and BIN if VAT-registered). VAT-registered businesses keep the prescribed VAT records / Mushak forms and may use the NBR's electronic VAT (EFD/SDC) where applicable (see bangladesh-vat).
Section 4 — Worked example
A freelancer keeps: monthly platform statements, the bank encashment certificate for each remittance, a simple expense sheet (laptop, internet, software), and the year-end bank statement — enough to support the e-Return and claim the export incentive.
Section 10 — Prohibitions
- NEVER let an IT exporter discard remittance/encashment certificates.
- NEVER mix domestic and export income without separating the records.
- NEVER state the retention period without verifying the current rule.
Disclaimer
Informational only; not advice. Verify record/retention requirements with the NBR. All outputs must be reviewed and signed off by a qualified Bangladeshi practitioner. Maintained at openaccountants.com.
Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).
