Bahrain's National Bureau for Revenue has issued Version 1.10 of its VAT Registration Guide, introducing updated processing timelines for VAT registration and amendment applications while retaining the existing registration framework and compliance requirements.
Bahrain’s National Bureau for Revenue (NBR) has released Version 1.10 of its VAT Registration Guide on 22 July 2026, updating the processing timelines for VAT registration and amendment applications.
Under the revised guidance, the NBR will review and process change or amendment applications within five working days from the date of submission. The guide also states that new VAT registration applications and VAT registration amendment applications will generally be processed within 21 working days from the submission date.
The updated guide continues to provide step-by-step instructions for individuals and businesses registering for Value Added Tax (VAT) through the NBR’s electronic portal.
Registration requirements remain unchanged
The guidance confirms that VAT, introduced in Bahrain on 1 January 2019 at a 5% standard rate, has been applied at a 10% standard rate since 1 January 2022.
For resident businesses, mandatory registration applies where annual taxable supplies exceeded BHD 37,500 during the previous 12 months or are expected to exceed that amount in the coming 12 months. Voluntary registration remains available where annual taxable supplies or expenses exceed BHD 18,750.
For non-residents, there is no registration threshold. Registration is required from the first BHD 1 of taxable supplies made to non-registered persons in Bahrain. The guide also notes that non-residents may appoint a tax representative to meet their VAT obligations.
Registration process
Applicants must first create an account on the NBR electronic portal before completing the VAT registration application. Supporting documents include the Commercial Registration (CR) certificate, identification of the authorised person, proof of address, financial statements where available, and bank account details.
Following approval, the NBR issues a VAT registration certificate, which must be displayed at the taxpayer’s place of business.
VAT Groups and compliance
The guide reiterates that two or more legal persons may register as a VAT Group if they are Bahrain residents, conduct an economic activity, are individually registered for VAT, and qualify as related parties through common control.
It also restates the compliance rules for registration. Businesses that fail to register within 30 days of exceeding the mandatory registration threshold may face administrative fines of up to BHD 10,000. Delaying registration for more than 120 days may result in a conviction for tax evasion.
De-registration rules
The guidance also maintains the existing de-registration requirements. Taxable persons must apply to cancel their VAT registration if they cease carrying on an economic activity or if their taxable supplies remain below the voluntary registration threshold of BHD 18,750 for 12 consecutive months. Taxpayers that registered voluntarily must remain registered for at least 24 months before applying for de-registration.
