VAT payer Charter

VAT payer Charter

The charter outlines what is expected from the National Bureau for Revenue (NBR) and what is expected from you as a registered VAT payer to ensure building a relationship of mutual trust and respect.

Registered VAT payer rights

To be approached in a professional, efficient and fair manner

NBR representatives will interact with you with respect according to the highest level of professionalism and fairness.

Services will be provided efficiently within the time frame specified by the Law and regulations.

Where you are not satisfied with our service, it is recommended to first resolve the matter with the relevant NBR staff directly. NBR also welcomes you to submit your complaint through any of its channels. Complaints will be taken seriously, reviewed and responded to on time.

To be considered a truthful individual/ person

NBR would presume that:

• You are providing complete and accurate information
• You pay any VAT you owe
• You claim only what you are entitled to

To be provided with VAT readiness material

NBR will ensure provision of VAT information through the website and contact channels in addition to direct engagement with businesses to ensure their readiness and facilitate their compliance. Interactions will be provided in English and Arabic.

To be offered data protection

NBR will ensure that information you provide is protected and stored securely. NBR will only share data with other organizations when it is lawful to do so, without keeping information longer than necessary.

Registered VAT payer duties

To perform VAT transactions accurately

According to the Law, it is key for the VAT payer to:

• Provide correct documentation and information when required, including VAT returns, activity statements and other
• Share a comprehensive view on the facts and circumstances when seeking NBR’s advice

To be represented by a VAT representative and know what your representative does on your behalf (for non-residents)

Non-Residents engaging in economic activities, with no fixed place of business or fixed establishment in Bahrain can appoint a VAT Representative that is a resident of Bahrain and approved by NBR.

NBR asks that you make sure you are aware of your representative’s activities including the information and VAT payments they provide to us. You are also responsible for making sure that your representative provides this information and VAT payments within the time limits specified in law.

To avoid mistakes and inform NBR promptly in case of any mistake

It is key for the VAT payers to take reasonable care to avoid mistakes when providing information, filing VAT returns or claiming VAT refunds. Where you identify any mistakes made, NBR should be informed immediately to remedy the situation.

To keep accurate records and protect them

VAT payers should keep accurate records that support what is submitted or shared with NBR. VAT payers confidential information should only be shared with designated VAT representative. It is key to inform NBR immediately should VAT payers think that another person/ individual knows their NBR portal identification details.