The NBR has published updated versions of its VAT Registration Guide and VAT Deregistration Manual, setting out the thresholds, documents and online steps for businesses entering or leaving the VAT system.
Bahrain’s National Bureau for Revenue (NBR) has issued revised editions of its VAT Registration Guide and VAT Deregistration Manual, dated 29 September 2026 and 28 September 2026 respectively.
What the guides cover
The VAT Registration Guide sets out the criteria and financial thresholds for mandatory and voluntary VAT registration, including requirements for non-residents and VAT groups. It also explains how to create an NBR profile and submit a registration application through the online portal.
The VAT Deregistration Manual explains when a business must or may cancel its VAT registration, the documents required and the online application process.
Mandatory deregistration
Resident taxable persons must deregister if they permanently cease economic activity, transfer or sell the business, or if the value of their taxable supplies falls below BHD 18,750 over 12 consecutive months and is not expected to exceed that level in the following 12 months.
Non-resident taxable persons must deregister if their standard-rated supplies to non-VAT-registered persons in Bahrain equal zero for 12 consecutive months.
Voluntary deregistration
Resident taxable persons whose annual taxable supplies fall below the mandatory threshold of BHD 37,500, but stay above BHD 18,750, may apply for voluntary deregistration.
Non-residents are not eligible. Taxable persons who registered voluntarily must remain registered for at least 24 months, and VAT group members must first exit their group.
Grounds and application process
Applications are made through the NBR portal and are based on the grounds in Article 34 of the VAT Law. These include cessation of economic activity and cessation of making taxable supplies for 12 consecutive months.
Applicants must upload supporting documents, such as proof of closure or transfer of the business, sales reports and expense forecasts. Audited financial statements or asset valuation reports may also be required.
Finalisation and re-registration
Deregistration is not finalised until all outstanding VAT returns are filed and all pending VAT liabilities or penalties are paid. If the NBR asks for more information, the applicant must respond within 30 calendar days or the request is cancelled automatically.
After approval, a Deregistration Confirmation Letter can be downloaded from the portal. A business that later meets or exceeds the mandatory registration threshold must re-register within 30 days.
