VAT registration with the NBR (mandatory, voluntary and non-resident)
We test the threshold on your past and expected sales, decide mandatory or voluntary registration, file on the NBR portal and set up invoicing and the return calendar.
BHD 150One time
For: Bahrain businesses with taxable supplies near or above BHD 37,500 a year, voluntary registrants above BHD 18,750, and non-residents making taxable supplies in Bahrain.
What we need from you
CR copy and activities
Entity identity
Monthly sales for the last 12 months
Threshold test
Expected sales for the next 12 months
Forward looking test
Split of standard, zero rated and exempt sales
Only taxable supplies count
Bank account details (IBAN)
Refunds and payments
Authorised signatory ID and contact
Portal account
Related companies in Bahrain
Group registration option
What we discuss
Did taxable sales cross BHD 37,500 in any rolling 12 months?
Triggers mandatory registration
Are you below that but above BHD 18,750 and selling to VAT registered businesses?
Voluntary registration lets you recover input VAT
Are you a foreign business with no establishment in Bahrain?
Nil threshold and a VAT representative may be needed
Do you sell exempt services such as financial services or bare land?
Exempt sales do not count and limit input recovery
Do you buy services from abroad?
Reverse charge applies once registered
What we file
Run the threshold test
Example: BHD 3,400 a month x 12 = BHD 40,800 taxable, above BHD 37,500, so registration is mandatory
File the VAT registration application
Set up tax invoices at 10% with the VAT number
What you get
VAT registration certificate and number
Invoice template and VAT return calendar
The law
- Decree-Law No. 48 of 2018 on Value Added Tax: Bahrain VAT law administered by the NBR; covers registration, invoicing, returns and penalties Source
- Law No. 33 of 2021 amending the VAT law (10% rate): Standard VAT rate is 10% from 1 January 2022 Source
- Decree-Law No. 48 of 2018: registration thresholds: Mandatory registration at BHD 37,500 of taxable supplies in the past or next 12 months; voluntary from BHD 18,750 Source
- VAT Executive Regulations (Resolution No. 12 of 2018): Detailed rules on registration, tax periods, invoices and refunds Source
- Decree-Law No. 48 of 2018: administrative fines and evasion offences: Late registration fine up to BHD 10,000; late return or payment 5% to 25% of the tax; other breaches up to BHD 5,000; evasion is a crime Source
Questions people ask
- Bahrain VAT mandatory registration threshold
- Voluntary VAT registration in Bahrain
- Exempt sales and the VAT threshold
- Foreign company selling into Bahrain and VAT
- Late VAT registration penalty in Bahrain
- VAT group registration for related Bahrain companies
- Who can act as my tax agent in Bahrain
- Start charging VAT after registration
- Deregistering from VAT when sales fall
- Documents needed for Bahrain VAT registration
Contact us to book
Online payment in BHD is not open yet. Send us a message and an adviser for Bahrain confirms the scope and the fee before any work starts.