Decree-Law In force
Value Added Tax Law
Decree-Law No. (48) of 2018 Promulgating the Value Added Tax Law
- Reference
- No. (48) of 2018
- Effective date
- Jan 1, 2019
- Articles
- 79
- Enacting provisions
- 4
Source-backed knowledge content linked to official sources
Tax legislation
Value Added Tax in the Kingdom of Bahrain
Ministerial Resolution In force
VAT Executive Regulations
Resolution No. (12) of 2018 Issuing the Executive Regulations of the Value Added Tax Law
- Reference
- No. (12) of 2018
- Effective date
- Jan 1, 2019
- Articles
- 114
- Enacting provisions
- 2
New practical pathway
Open Registration CentreDo you need to register for VAT?
Check your position, calculate the correct threshold, prepare evidence and follow the official process in one source-backed Centre.
Next practical pathway
Open Invoice CentreIs your VAT invoice compliant?
Choose the invoice type, review mandatory data, calculate the deadline and identify the correct corrective document.
Third practical pathway
Open Return CentreIs your VAT return ready to file?
Set the period and deadline, calculate net VAT, review disclosures and choose the correct route if an error is found.
Fourth practical pathway
Open Payment & Refund CentreAfter filing: pay, refund or carry forward?
Identify the account position, choose the payment or credit route, and separate approved instalments from partial payment.
Fifth practical pathway
Open Breaches & Penalties CentreIs the event correctable or a penalty exposure?
Classify the breach, understand the statutory range and identify the urgent step before a deadline or risk escalates.
Sixth practical pathway
Open Audit & Assessment CentreReceived a document request or assessment?
Identify the audit stage, organise the evidence file and preserve the assessment-review period before differences become a dispute.