Core rule: a VAT-registered business selling ordinary taxable business equipment must apply VAT to its taxable selling value and issue a tax invoice. Accounting profit or book value is not automatically the VAT base. Check any applicable exemption or special valuation rule.
Example: a VAT-registered firm sells its used office printer for NPR 100,000, excluding VAT. Assuming an ordinary taxable sale at 13%, VAT is NPR 13,000 and the invoice total is NPR 113,000. A zero book value does not remove that VAT.
Do not confuse business equipment with an individual's purely personal belongings. Also, the special margin rule for qualifying used-goods dealers is not automatically available to every business selling an old asset. Retain the invoice, asset-disposal record and payment evidence.