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The Bahrain National Bureau of Taxation (NBT) has launched online registration for value added tax (VAT). To register for VAT, taxpayers must first create an NBT profile, which involves the completion of an online form that includes:

  • Taxpayer details (Legal name, Legal form, Address, contact details, VAT eligibility date etc.);
  • Commercial registration details (CR Number, CR date, Subsidiary details, Sector etc.);
  • Financial information (annual value of supplies, expenses, imports and exports);
  • Registrant details (Name, identification number, DOB, job title etc.); and
  • Documentation (commercial registration certificate, customs registration certificate, audited financial statements, copy of registrant ID, etc.).

Once approved, login details will be provided to access and submit the registration form. Once the submission is reviewed and approved by NBT, The VAT certificate will be available on the taxpayer’s NBT profile.

The NBT has also clarified that the deadlines to register for VAT are:

  • 20 December 2018, for taxable persons generating or expected to generate more than BHD 5,000,000 in annual supplies of goods and services;
  • 20 June 2019, for taxable persons generating or expected to generate between BHD 500,000 and BHD 5,000,000 in annual supplies of goods and services; and
  • 20 December 2019 for taxable persons generating or expected to generate between BHD 37,500 and BHD 500,000 in annual supplies of goods and services.

Voluntary registration is also allowed for businesses generating over BHD 18,750 in annual supplies.