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

An original Tax Invoice is required on a Supply of Goods or Services, including a Deemed Supply, or on receipt of full or partial Consideration before Supply. The Regulations distinguish full and simplified invoices, alternatives and self-billing.

Who should read this?

Sales, accounts, point-of-sale and invoicing-system teams and taxable Customers.

Why does it matter?

A Tax Invoice is compliance and deduction evidence, not merely a commercial receipt. Its type, data, currency and timing affect VAT due and the Customer's Input Tax position.

Original Tax InvoiceSupply or advance paymentFull or simplified

Current text

A Taxable Person must issue an original Tax Invoice when making a Supply of Goods and Services, including a Deemed Supply, or upon receiving full or partial Consideration prior to the date of Supply. Subject to the provisions of Paragraph 1 of Article 56 of the Agreement, the Regulations shall specify the data required to be included in a Tax Invoice, and the conditions and procedures for its issue, including electronic invoices, and the cases where a Taxable Person is exempt from issuing such invoices, and the cases under which alternative documents may be issued in place of a Tax Invoice, as well as the terms and information and the cases where the Customer or others issue the Tax Invoice on behalf of the Supplier.

Issue the correct invoice

  1. 1

    Identify the Supply date and any advance payment.

  2. 2

    Choose a full or simplified invoice based on Customer status and Consideration.

  3. 3

    Check sequential number, Supplier and Customer data, description, values, rate and Tax.

  4. 4

    Show required values in Dinars and the exchange rate where another currency is used.

  5. 5

    Use self-billing or replacement documents only when their conditions and labels are met.

Connected provisions

Direct legislative link

Regulations — Article (52)

Tax Invoice

It sets mandatory data, copies, self-billing, summary invoices and certain alternatives.

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Direct legislative link

Regulations — Article (53)

Simplified Tax Invoice

It permits simplified invoices where the Customer is unregistered or Consideration does not exceed BHD 500 and sets minimum data.

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Thematic link

Law — Article (12)

Tax due date

Invoice and advance payment events interact with the Tax due date and cannot be separated from the time-of-Supply analysis.

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Official guides and tools

Official FAQs

Tax Invoice FAQs

Full and simplified invoice requirements

Connected Madar tools

Connected Madar tools

Tax Invoice Centre

Check the invoice route and issue deadline, and calculate VAT for a single transaction.

Illustrative example by Madar

Advance payment before service delivery

Where a Supplier receives a partial payment before delivering a Service, invoicing and Tax due must be addressed for the amount received. The Supplier should not simply wait to invoice the full amount on completion without considering the advance.

Questions to help you apply it

  • Has Supply occurred, or was Consideration received in advance?
  • Is a simplified invoice permitted?
  • Does the invoice contain all data and Dinar values required?