Bahrain's National Bureau for Revenue (NBR) has issued a Simplified VAT return form. VAT payers who meet the following conditions can request to change to simplified VAT filing:
• VAT payer must not be registered for VAT purposes as a VAT group;
• Annual supplies made by the VAT payer should be below BHD 100,000.
The simplified VAT return can be used by monthly, quarterly, or annually filers subject to meeting the above two criteria. Please note that changing to simplified filing is not a mandatory requirement set by NBR. All requests to change VAT return type form should be submitted online using the NBR portal.
You can access Law including Guidelines , Cabinet & FTA Decisions , Public Clarifications , Forms , Business Bulletins , Forms for all taxes (Vat , Excise, Customs, Corporate Tax , Transfer Pricing) for all GCC Countries in the Law Section of GCC FinTax.
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