Change of VAT Return Filing Frequency - Bahrain VAT

Overview

NBR has published a guide which gives an overview of the VAT rules and procedures in Bahrain in relation to the process of changing VAT filing frequency between monthly and quarterly frequencies. Kindly note that NBR reserves the right to approve or reject any requests to change filing frequency.

Eligibility

According to Article 48A of Bahrain VAT Executive Regulations, VAT payers in the Kingdom with less than or equal to BHD 3MM in annual VATable supplies are set to file on a quarterly basis while VAT payers with more than BHD 3MM are expected to file on a monthly basis. In accordance with Article 48C of Bahrain VAT Executive Regulations, VAT payers with less than BHD 3MM in annual VATable supplies may request to file on a monthly basis. A VAT payer who currently files monthly may request to file quarterly if their annual VATable supplies fall below BHD 3MM.

Process

All requests to change filing frequency should be submitted online using the NBR’s portal. Your current filing frequency is stated in a document titled “VAT Registration Approval” which can be found under “My Documents” on your NBR portal.

Note

Upon NBR’s approval of a request to change your filing frequency, the change will be effective starting your next filing period. As an example, if your request for change from quarterly to monthly is approved in January, your frequency will change to monthly at the end of the first quarter (i.e. you will need to submit a quarterly filing for the January to March VAT period, however, you will be able to submit a monthly filing to cover your April VAT period). Similarly, if your request to change from monthly to quarterly is approved, then your filing frequency will change to quarterly at the beginning of the next quarter.

Click here to read the official NBR Publication