VAT Registration

VAT registration is the process through which a subject to VAT entity requests to be enrolled for VAT. Upon registration, a dedicated VAT account number will be assigned to the entity.

Mandatory Registration

1. All entities subject to VAT generating or expected to generate more than BHD 5,000,000 in annual supplies of goods and services are legally required to register for VAT by December 20^th, 2018.
2. All entities subject to VAT generating or expected to generate between BHD 500,000 and BHD 5,000,000 in annual supplies are required to register by June 20^th, 2019.
3. All entities subject to VAT generating or expected to generate between BHD 37,500 (mandatory threshold) and BHD 500,000 in annual supplies are required to register by December 20^th, 2019.

Process for registration

1. To register for VAT, VAT payers must first create NBR profile.
2. The VAT payer is required to populate the NBR form and specify their information including:
   • VAT payer details (Legal name, Legal form, Address, contact details, VAT eligibility date etc.)
   • Commercial registration details (CR Number, CR date, Subsidiary details, Sector etc.)
   • Financial information (annual value of supplies, expenses, imports and exports)
   • Registrant details (Name, identification number, DOB, job title etc.)
   • Documentation (commercial registration certificate, customs registration certificate, audited financial statements, copy of registrant ID, etc.)
3. The VAT payer submits the profile creation request. This NBR profile can be created online.
4. If VAT payer’s NBR profile is approved, they will be provided with login details to access the registration form.
5. The registration form can be completed in a “single click”. This registration form can be accessed online.
6. Once the submission is reviewed and approved by NBR, The VAT certificate will be available on the VAT payer’s NBR profile.