English text status

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.

Practical summary

The Regulations set the Tax Period: monthly where annual Supplies declared for registration exceed BHD 3 million, and quarterly where they do not. The NBR may change a period, and a smaller business may request monthly filing.

Who should read this?

Every Registrant and the tax and accounting teams managing periodic close and filing calendars.

Why does it matter?

The Return and payment timetable follows the period approved by the NBR, not the business's preferred accounting cycle. An NBR change or approved request can alter that timetable.

Above BHD 3m: monthlyUp to BHD 3m: quarterlyNBR-approved period

Current text

The Regulations shall specify the Tax Period in respect of which the Taxable Person must calculate and pay Tax, provided that it is not less than one month. The commencement date and end date of this period may vary for each Taxable Person, As well as the cases in which the tax period may be amended upward or downward either by the Bureau or at the request of the Taxable Person.

Fix the filing calendar

  1. 1

    Confirm annual Supplies declared for registration.

  2. 2

    Match the period shown in the NBR account to the internal calendar.

  3. 3

    Record each period's start, end and last day of the following month.

  4. 4

    If Supplies do not exceed BHD 3 million and monthly filing is desired, apply and wait for approval.

  5. 5

    On an NBR change notice, update systems and calendars from the stated effective date.

Connected provisions

Direct legislative link

Regulations — Article (48)

Tax Period

It sets monthly and quarterly periods, the BHD 3 million divide, change notice and monthly-election request.

Open connected Article

Official guides and tools

Official FAQs

VAT Return FAQs

Filing period and frequency change

Connected Madar tools

Connected Madar tools

VAT Return Centre

Check return deadlines, calculate net VAT from entered amounts, and identify a correction route.

Illustrative example by Madar

Business below BHD 3 million requests monthly filing

Quarterly filing is the default where declared annual Supplies do not exceed BHD 3 million, but monthly filing may be requested. Monthly Returns start only after NBR approval and from the effective date stated.

Questions to help you apply it

  • What annual Supply value was declared for registration?
  • Which Tax Period appears in the NBR account now?
  • Has a notice or approval changed the period and effective date?