Bahrain releases further information on Annual VAT Filing

NaseerNaseer    25 March 2020
Bahrain releases further information on Annual VAT Filing

Bahrain's  National Bureau for Revenue (NBR) has published further information on the filing of annual VAT return including who may apply to file annually and the application process. VAT payers who meet the following conditions can request to change to annual VAT filing:

 • VAT payer must be a resident in Bahrain ;

 • VAT payer must not be registered for VAT purposes as a VAT group ;

 • Annual supplies made by the VAT payer should be below BHD100K.

NBR reserves the right to exercise discretion when deciding to approve or reject applications for annual VAT filing. Where approval is granted, a notice will be issued that states the effective date of the new VAT filing frequency applying to the VAT payer.   All requests to change to annual VAT filing should be submitted online using the NBR’s portal.

2020 (March) - Change of VAT Return Filing Frequency Manual



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