Apart from Indian, Bangladeshi and Maldivian nationals it is mandatory for all the foreigners to have valid traveling visa while visiting Bhutan. The visa is issued from the capital city Thimphu and it is issued to only those who have booked tour with a local travel agency.
The concerned local travel agency will lodge visa application in lieu of their visitors up on receipt of their current traveling passport details and tour payment in full amount. Sufficient time has to be allotted to obtain visa clearance. On average it takes 10 days to process.
Up on approval of visa by department of immigration your host agent will intimate electronic copy, which you have to deliver in hard copay at the port of embarkation to get the entry.
Basically visa is issued for 15 days, which can be extended if you wish to have extended tour in Bhutan. Visa extension is obtained from department of immigration, Thimphu. Extension fee of Nu 510 is levied.