VAT registration is the process through which a VATable entity or individual requests to be enrolled for VAT. Upon registration, a dedicated VAT account number will be assigned to the entity or individual.
VAT refunds will only be permitted by VATable entities or individuals that successfully register with the National Bureau for Revenue (NBR).
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Which businesses should register?
Registration will follow a phased process whereby entities or individuals within specific annual VATable supply brackets are required to register by specific dates.
- All entities and individuals subject to VAT generating or expected to generate more than BHD 5,000,000 in annual VATable supplies of goods and services are legally required to register for VAT by December 20th, 2018.
- All entities and individuals subject to VAT generating or expected to generate between BHD 500,000 and BHD 5,000,000 in annual VATable supplies are required to register by June 20th, 2019.
- All entities and individuals subject to VAT generating or expected to generate between BHD 37,500 (mandatory threshold) and BHD 500,000 in annual VATable supplies are required to register by December 20th, 2019.
VAT registration phasing and thresholds
All entities and individuals generating over BHD 18,750 in annual VATable supplies are eligible for voluntary registration.
Registration of Non-Residents in Bahrain
Non-Residents (with no fixed place of business1 or fixed establishment2) are required to register for VAT within 30 days from the first VATable supply to non-subject to VAT persons in Bahrain, regardless of the thresholds mentioned above.
Non-Residents (with no fixed place of business1 or fixed establishment2) supplying goods and services to VATable persons in Bahrain, are not required to register. In turn, the VATable persons in Bahrain receiving those goods and services have to report the VAT due under the reverse charge mechanism3 in their VAT return.
Non-Resident VATable persons can apply for registration with the NBR either directly or by appointing a VAT Representative to act on their behalf.
The NBR reserves the right to request and obtain necessary documentation from the VATable entity or individual to prove that the above requirements are met.
How should businesses register?
- Create an NBR profile through the link, and receive login credentials.
- Log in to NBR’s website using the sign-up details received through two emails: one will confirm the User ID requested and the other will provide you with a temporary login password. You will then be prompted to change this temporary password, and upon completion, you will be successfully logged in to the portal.
- After logging in, the registration process may be initiated. After reviewing the conditions of registering for VAT with the NBR (or for an account with NBR), you must confirm that you agree to the instructions; only then you can fill out the application form that includes the following six sections and upload all the required documents:
- Eligibility criteria – Questionnaire used to recommend registration options for VAT payer
- VAT payer details – Legal name, ID type and number, physical and postal address
- Contact details – Phone number, email address, verification of information
- Economic activities – Import and export activities, business activity details
- Bank details – IBAN, bank name and owner, SWIFT code
- Financial details – Supply and expenses details for the last and next 12 months, value of imports and exports, supply timelines and thresholds, financial year details
- NBR will process your application.
(Note: In case of any incomplete or incorrect information or documents, you will be notified by SMS and email to review your application and upload any required documents. After the NBR has processed and approved your registration, you should expect to receive SMS and email confirmation of your registration.)
- You can access your VAT registration certificate by clicking “My Documents” on the home page of the portal. This certificate must be visibly displayed in your premise(s).
Register now for VAT
- The place where a business is legally established; or where its actual management centre is located where key business decisions are made if different from the place of establishment
- Any fixed location for a Business other than the Place of Business, in which the business is carried out and is distinguished by the permanent presence of human and technical resources in such a way as to enable the Person to supply or receive Goods or Services
- The mechanism whereby the subject to VAT Customer is obliged to pay the VAT due on behalf of the Supplier and is required to meet all the obligations stipulated in the Law