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العربية
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VAT Invoice Centre

Choose the correct document, review mandatory data, calculate the latest issue date and correct errors through one source-linked pathway.

Start invoice checkVAT General Guide — Version 1.16
Margin-scheme route reviewed: 27 September 2026Law, Regulations and General Guide
Before you begin

How can the Invoice Centre help you?

Open this page before issuing a VAT invoice, when reviewing an existing invoice, or when the transaction value changes and you are unsure whether a Credit or Debit Note is needed.

When should you use it?

Before issue, to check mandatory data and timing, or to correct the value or VAT on an invoice already issued.

Quick example

A customer returns part of the goods after the invoice was issued. The Centre helps identify the corrective document and check its key details.

What will you get?

The most suitable document type, a case-specific checklist, the base issue deadline and a simple VAT amount review.

Start with ‘Invoice check’. A completed checklist cannot cure an incorrect VAT treatment or Supply classification.

Start with the rule

Four rules that prevent common invoice errors

The document type determines its minimum data, deduction evidence and the way an error must later be corrected.

01Default

Full VAT invoice

Issued by a Taxable Person on a Supply or receipt of advance Consideration.

02≤ BHD 500

Simplified invoice permitted

Permitted if the Customer is not VAT-registered in Bahrain or Consideration does not exceed BHD 500.

0315 days

Latest issue time

From the end of the month of Supply, subject to the public-holiday rule.

0410 years

Keep invoice copies

From the end of the calendar year of issue after the NBR added five years from 2024. Real-estate records are retained for 15 years.

Madar tool

Document selector and invoice reviewer

Answer the core facts to receive the document type, required fields and key warnings. Do not enter names or personal data.

1

Was the supplier VAT-registered on the Supply date?

Verify before issue

Deadline and figures in one place

Calculate the base time limit, then review a simple transaction amount to three decimal places.

Latest issue-date calculator

Enter the Supply date, or the advance-payment date where it creates the invoice obligation.

Simple amount checker

For one transaction at one rate. Do not use for margin schemes, foreign currencies, discounts or mixed lines.

Try a hypothetical example

Examples assume a transaction subject to 10% VAT and fill only this checker.

The entered amount is first rounded to three decimal places, then VAT is calculated and rounded to the nearest fils; half a fils rounds up. The supported limit is BHD one trillion.

Traceable checklist

Minimum required data

This checklist combines the Regulations with the updated Guide clarification on supply descriptions and building permits.

Regulations Article 52

Full VAT invoice

  1. 01Clear ‘VAT Invoice’ wording.
  2. 02Supplier name, physical address including branch location, city and country, and VAT number; a P.O. Box alone is insufficient.
  3. 03Customer name and physical address including city and country; a P.O. Box alone is insufficient.
  4. 04Issue date and Supply/payment date where different.
  5. 05Sequential invoice number.
  6. 06A sufficiently detailed description to determine the VAT treatment.
  7. 07Quantity of Goods.
  8. 08Supply value and VAT-exclusive unit price in BHD.
  9. 09Discount and net value where applicable.
  10. 10VAT rate and amount in BHD, except a margin-scheme invoice, which must not show a VAT amount.
  11. 11VAT-inclusive total in BHD.
  12. 12Exchange rate where another currency is used.
  13. 13Margin-scheme statement where applicable.
  14. 14Exemption or exception statement where applicable.
Regulations Article 53

Simplified VAT invoice

  1. 01Supplier name, physical address including branch location, city and country, and VAT number; a P.O. Box alone is insufficient.
  2. 02Issue date.
  3. 03A sufficiently detailed Supply description.
  4. 04VAT-inclusive total in BHD.
  5. 05VAT rate and amount in BHD, except a margin-scheme invoice, which must not show a VAT amount.
Avoid a blind template

Special cases that need more than one template

1

Non-Resident Customer

A VAT invoice is required, while place of Supply and treatment still need review.

2

Reverse Charge

The liable Taxable Person records the VAT due in BHD on the Non-Resident supplier's invoice.

3

Self-billing

Requires a written agreement, supplier non-issuance undertaking, approval mechanism and clear agency wording.

4

Summary invoice

Multiple Supplies to one Customer over no more than one month may be combined, with full-invoice requirements.

5

Copy or replacement

Mark copies as true copies; a replacement must match the original and state that it replaces it.

6

Electronic issue and storage

The text requires printability, ordered sequencing, protection from later alteration and prior NBR approval.

7

VAT group

Group members use the VAT-group account number issued to the representative and match it to the group registration certificate.

8

Bank statement

A taxable bank's statement is treated as a VAT invoice only if it contains the bank and Customer details, issue date, and VAT rate and amount for each Supply.

Preserve the audit trail

When value changes after issue

Do not silently overwrite the original invoice; issue a corrective document linked to it.

VAT due exceeds VAT collected

Debit Note

Increases value or VAT and accounts for the shortfall in the discovery period.

VAT collected exceeds VAT due

Credit Note

Reduces value or VAT and deducts the excess in the discovery period.

Minimum Note data
  • Document type
  • Supplier details and VAT number
  • Customer details
  • Sequential note number
  • Issue date
  • Original invoice number
  • Corrected value and VAT in BHD
Penalty prevention

Small errors with significant VAT effects

1

Vague description

May prevent the VAT treatment being determined and fail the updated Guide clarification.

2

VAT on a non-taxable transaction

A Person showing VAT on an invoice must pay it even where the treatment was wrong.

3

Overwriting the original

Breaks the audit trail; use a Credit or Debit Note linked to the original.

4

Ordinary copy used for deduction

The Regulations link deduction to the original and set specific copy and replacement controls.

5

Late issue

Issuing after the deadline may breach invoicing procedures.

6

Missing BHD conversion

Where another currency is used, show BHD values and the applicable exchange rate.

7

Insufficient address

A P.O. Box alone does not meet the address requirement; state the branch location, city and country as applicable.

Verifiable sources

Official sources used by this Centre

Official guide

VAT General Guide — Version 1.16

Version 1.16, updated 20 September 2026, clarifies the margin scheme; invoice descriptions and building-permit details were clarified in v1.15.

Official FAQs

Issuing and retaining VAT invoices

Includes the NBR clarification extending VAT-invoice retention by five additional years from 2024.

Legislation

VAT Law

Articles 38–41 and 60 in the Arabic text published by the Legislation and Legal Opinion Commission.

Legislation

Executive Regulations

Articles 52–56 and connected payment, record and deadline provisions.

Official verification

Contact the NBR

Verify an unusual case or procedural requirement before issuing a document with a VAT effect.