Audit, tax, and advisory services for software companies, IT services firms, and technology startups in Nepal.
Industry context
Nepal’s technology sector has grown rapidly, with software product companies, IT services exporters, fintech startups, and digital platforms now contributing materially to foreign exchange earnings. The sector operates under guidance from Nepal Rastra Bank on foreign currency receipts for IT services, and an emerging framework for digital service tax and cross-border data flows.
For technology businesses, the finance function deals with intangible asset accounting, R&D capitalisation under NFRS, ESOP design and accounting, foreign client invoicing in USD or EUR, and the tax treatment of exported software and SaaS revenues. For startups, structuring rounds and managing convertible instruments add further complexity.
How SACA serves the technology and software sector
- Audit & Assurance — Statutory audits, investor-mandated audits, and revenue recognition reviews for SaaS, licensing, and IT services revenue models.
- Tax Advisory & Compliance — Income tax planning, VAT treatment of exported software and services, withholding tax on cross-border payments, and tax incentives available to IT exporters.
- Regulatory & Licensing Support — Assistance with foreign exchange repatriation, FDI approvals, and registration with relevant technology and export bodies.
- Transaction & Financial Advisory — Support on fundraising rounds, valuation, due diligence for investors or acquirers, and structuring of ESOP and convertible instruments.
- Risk & Internal Controls — Internal audit, IT general controls reviews, data privacy framework assessments, and revenue assurance for subscription businesses.
- Outsourced Finance Functions — Bookkeeping, payroll including ESOP administration, multi-currency accounting, and management reporting for technology operations.