BAHRAIN-NBR-DETAIL

NBR Bahrain VAT 10% + e-invoice 2025-2026.

Definition

Bahrain NBR: VAT Law Decree-Law No. 48 of 2018, 5% VAT launched 2019, increased to 10% January 2022, mandatory registration threshold BHD 37500 annual turnover (BHD 18750 voluntary). NBR Mubasher portal: quarterly VAT returns, quarterly Excise returns, registration, payment. E-invoicing: framework strategy published 2023, phased deployment 2025-2026, Peppol BIS 3.0 customisation format, OpenPeppol network integration. VAT non-payment penalties 5% sum/month delay, non-registration BHD 10000.

Origin

Bahrain NBR founded 2018 by Decree-Law No. 48 of 2018 (VAT) ; VAT 5% January 2019 ; increase to 10% January 2022 ; e-invoicing framework 2023.

Example in context

BAPCO (Bahrain Petroleum Company) files quarterly VAT via NBR Mubasher portal: input VAT 10% purchases + output VAT 10% refinery sales + exports VAT 0% (zero-rated) ; IFRS reconciliation SAP ERP.

Related terms

• UAE FTA — GCC neighbour.