Scope and registration workflow · NBR Guide v1.2

Is my group in scope, and how do I register?

Answer five points without entering names, identifiers or amounts. You receive a starting route, not a binding decision or tax computation.

01Does the group include an entity or PE outside the UPE jurisdiction?
02In how many of the four preceding years did consolidated revenue reach EUR 750m?
03Is an entity, joint venture or PE located in Bahrain?
04What is the exclusion position of the Bahrain-located entities?
05Has an eligible Bahrain entity been appointed with written consent to file?

Unusual periods, mergers, demergers, dual residence, PEs and exclusions require full facts. This result does not replace an NBR decision or specialist advice.

Identify the registration or update clock

Which deadline applies?

Separate a group's first registration from an update to an existing registration; do not automatically use incorporation for a newly established entity.

Choose a scenario and enter the date where needed

The calculated date will appear here without storing it.

22/04/2025 ← 20/08/2025

New company: from active-with-licence status.

12/05/2026 ← 09/09/2026

Foreign branch: later production permits do not delay the clock.

18/04/2026 ← 16/08/2026

New joint venture: the NBR's published example.

31/03/2025 ← 30/04/2025

Change to a registered group: update the details within 30 days.

Pre-portal pack

What should you prepare?

This is the information and supporting evidence listed in the Regulations and NBR Guide; the NBR may request more for a particular case.

01

Ultimate Parent Entity and its jurisdiction

02

Group ownership structure

03

Ultimate Parent Entity fiscal year

04

Constituent Entities, joint ventures and JV subsidiaries

05

Four-year financial information and Revenue Test evidence where applicable

06

Written consent appointing the Filing Constituent Entity

07

Supporting evidence and any further information requested by the NBR

Before submitting

Confirm the Filing Constituent Entity is not excluded, is located in Bahrain, can manage every represented entity's data and holds written consents matching that representation.