VAT Registration Process

Introduction

Bahrain VAT is following a phased process whereby entities or individuals within specific annual VATable supply brackets are required to register by specific dates.

Presently, all entities and individuals subject to VAT generating or expected to generate between BHD 37,500 (mandatory threshold) and BHD 500,000 in annual VATable supplies are required to register by December 20th, 2019. All entities and individuals generating over BHD 18,750 in annual VATable supplies are eligible for voluntary registration.

Registration process

• Create an NBR profile through the link, and receive login credentials.

• Log in to NBR’s website using the sign-up details received through two emails: one will confirm the User ID requested and the other will provide you with a temporary login password. You will then be prompted to change this temporary password, and upon completion, you will be successfully logged in to the portal. After logging in, the registration process may be initiated.

• After reviewing the conditions of registering for VAT with the NBR (or for an account with NBR), you must confirm that you agree to the instructions; only then you can fill out the application form that includes the following six sections and upload all the required documents:

1. Eligibility criteria – Questionnaire used to recommend registration options for VAT payer

2. VAT payer details – Legal name, ID type and number, physical and postal address

3. Contact details – Phone number, email address, verification of information

4. Economic activities – Import and export activities, business activity details

5. Bank details – IBAN, bank name and owner, SWIFT code

6. Financial details – Supply and expenses details for the last and next 12 months, value of imports and exports, supply timelines and thresholds, financial year details

• NBR will process your application.

• You can access your VAT registration certificate by clicking “My Documents” on the home page of the portal.