The guidance clarifies eligibility criteria, fees, documentation requirements, and joint liability obligations for VAT Representatives and Tax Agents.
Bahrain’s National Bureau for Revenue National Bureau for Revenue has issued Tax Agent/VAT Representative Guide Version 2.0 on 13 May 2026, setting out updated procedures for authorisation, registration and use of its online services for Tax Agents and VAT Representatives.
The guide sets out the framework for obtaining NBR authorisation, eligibility requirements, application procedures through the NBR online portal, and the operational tools available to approved representatives.
Definitions and roles
Under the guidance, a Tax Agent is a person authorised by the NBR to act on behalf of a taxpayer in relation to VAT or Domestic Minimum Top-up Tax (DMTT) obligations. A Tax Agent may assist with filing returns and handling inquiries, but the taxpayer remains fully responsible for all legal obligations.
A VAT Representative applies specifically to non-resident VAT payers. In this case, the VAT Representative replaces the payer in dealings with the NBR and is jointly liable with the taxpayer for any VAT or penalties due.
Authorisation requirements
Individuals and entities must obtain NBR authorisation before acting as a Tax Agent or VAT Representative.
For Natural Persons, applicants must:
- Be residents of Bahrain;
- Demonstrate good conduct; and
- Hold a university degree or a certified accounting or legal qualification.
- For Legal Persons, applicants must:
- Be residents of Bahrain; and
- Operate under a valid commercial registration (CR).
- An authorisation fee of BHD 300 applies. Authorisation is valid for three years and may be renewed for an additional BHD 300.
Application process
Applications must be submitted through the NBR online portal, where applicants select their intended role.
Natural Persons are required to provide:
- A copy of their ID;
- A ratified degree certificate;
- A certificate of good conduct; and
- Proof of residency.
Legal Persons must submit:
- A CR certificate;
- Authorisation for a primary contact person; and
- Proof of business address.
Once the application is approved and the fee is paid, the NBR issues an authorisation certificate along with a unique tax registration number.
Portal functionalities
Authorised Tax Agents and VAT Representatives are granted access to several features within the NBR portal.
The “Appointment Requests” function allows representatives to manage and approve requests from taxpayers. Legal Persons can use “Employee Administration” to create sub-accounts for employees and assign specific clients.
The “Client Administration” section provides an overview of linked taxpayers and enables representatives to carry out tax-related actions on their behalf. The “My Documents” section centralises official notifications, certificates, and related documents.
Agents may voluntarily deregister through an OTP-verified process. However, VAT Representatives remain jointly liable for liabilities incurred during the period of representation.
Appointing a tax agent or VAT representative
Taxpayers must initiate appointments through the “Appointments Management” section of their own NBR portal account by selecting an authorised agent.
A Power of Attorney is required for all appointments. For VAT Representatives, taxpayers must also provide proof of financial capability to cover potential joint liabilities.
Each appointment request applies to a single tax type, such as VAT or DMTT. Separate requests are required if representation is needed for more than one tax type.
The updated guide provides consolidated instructions for both applicants and taxpayers, aiming to clarify authorisation standards and digital procedures under Bahrain’s tax framework.
