What is a Mushak 6.3, and when must I give one?

If you are VAT-registered, a Mushak 6.3 is not optional paperwork — it is the document that proves VAT was charged, and it is what your buyer needs if they want to claim that VAT back as input tax. Issue it at the time of supply.

What has to be on it

• Your business name, address and BIN.
• The buyer’s name, address and BIN where they have one.
• A serial number and the date and time it was issued.
• A description of what was sold, the quantity and the unit price.
• The value before VAT, the VAT amount shown separately, and the total.

PoedApp builds this from the sale itself: turn VAT on in Settings, enter your BIN, and the receipt carries the required fields with the VAT broken out. Set the invoice numbering once and it runs in sequence by itself — a gap in the sequence is the first thing an inspection asks about.

Keeping copies

You keep a copy of every invoice you issue and every one you receive from suppliers, and they must be available if the VAT office asks. The law sets how long — check the current period — and in practice it is several years, which is a filing cabinet problem if your records are on paper and not a problem at all if they are not.

There are other Mushak forms for other purposes — credit and debit notes, purchase and sales registers, input-output coefficients for manufacturers. If someone asks you for "the Mushak" without a number, ask which one; they are not interchangeable.

This is a plain-language guide, not tax advice. VAT rates, thresholds and forms change with each year’s Finance Act. Confirm anything that affects what you pay with NBR (nbr.gov.bd), your local VAT office, or a VAT consultant before you act on it.