Core rule: section 8(2) requires a person receiving a taxable service from outside Nepal, whether VAT-registered or not, to assess and account for VAT at payment or receipt of the service, whichever occurs first. Check exemptions and special non-resident digital-service rules separately.
Example: a Nepal business receives an ordinary taxable foreign consultancy service worth NPR 100,000. Assuming the 13% reverse-charge rule applies and the value is correctly determined, Nepal VAT is NPR 13,000 even if the foreign invoice shows no Nepal VAT.
Keep the agreement, invoice, payment and exchange-rate evidence. A VAT registrant may claim eligible input credit only under the applicable conditions; a non-registrant should not assume it can recover the tax.
Income-tax withholding is a separate question. Do not confuse a TDS payment with discharge of imported-service VAT, or account for the same VAT twice under overlapping collection mechanisms.