English translation published by the Legislation and Legal Opinion Commission. The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.
The value of a voucher Supply is the difference between the Consideration received by the voucher supplier and its stated face value, read with the issue and tax-point rules for vouchers.
Voucher issuers and sellers and platforms dealing in gift cards and discount instruments.
Where Consideration exceeds face value, the whole amount is not the voucher-Supply value under this Article; the difference is used, while redemption follows its own Supply rules.
Current text
Calculate the voucher-Supply value
- 1
Confirm the instrument meets the statutory voucher definition.
- 2
Evidence the Consideration received by its supplier.
- 3
Subtract the stated face value.
- 4
Apply Article (7) of the Law and Article (15) of the Regulations to the timing and redemption treatment.
Connected provisions
Law — Article (7)
Issue of vouchersIt governs sale or issue and the Supply of Goods or Services on redemption.
Open connected ArticleRegulations — Article (15)
VouchersIt distinguishes specified and unspecified vouchers and their tax points.
Open connected ArticleOfficial guides and tools
Voucher sold above face value
If a voucher has a BHD 50 face value and its supplier receives BHD 55, the BHD 5 difference is its Supply value under this Article. The redemption Supply is then reviewed separately.
Questions to help you apply it
- Is this a voucher or another payment instrument?
- What are the Consideration and face value?
- When is VAT due for this voucher type?