Bahrain Eliminates Tax Authority Approval Requirement for E-invoice Issuance

  • Share:

Manama December 01 2023:

According to the updated edition of the VAT General Guide (published on November 16, 2023) by the Bahrain National Bureau for Revenue (NBR), VAT registered persons are no longer required to obtain the tax authority’s approval to issue and retain invoices, credit and debit notes and other documents that register supplies of goods and services in electronic form.

Although the Bahraini government announced the preliminary stages towards the introduction of a mandatory e-invoicing system in mid-2022, this has not yet taken effect.


This new rule is with immediate effect. VAT registered persons in Bahrain are now able to digitise their billing processes without needing to obtain prior approval from the authorities. With this, the NBR seems to have chosen to take initial steps to streamline the digitisation of invoicing in the country, until e-invoicing becomes mandatory.

Read More.