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Bahrain VAT return guidance

  • Jul 11, 2019 | Richard Asquith

Following the 1 January 2019 introduction of 5% VAT in Bahrain, the local National Bureau for Revenue has issued updated guidance on requirements for VAT returns. The guidance includes:

  • Only VAT registered persons, or their appointed agents, may file returns. No other party may submit the return
  • Returns must separately include the VAT charged, ‘output VAT’, and VAT paid on acquisitions, ‘input VAT’. The balance of VAT due must then be settled. Alternatively, if there is a negative or ‘credit’ balance, then an application must be submitted for a refund.
  • The obligation to submit returns even where there were no taxable transactions, ‘nil returns’
  • From the end of 2019, the transitional implementation filing periods will end. From 2020, taxpayers with sales above BHD 3million will file monthly. Other taxpayers will file on a calendar quarterly basis.

Latest Bahraini news


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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