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 right to deduct requires receipt and retention of the Tax Invoice or customs evidence establishing the Taxable Person as importer of the relevant Goods.

Who should read this?

Taxable Persons, finance teams and advisers applying this Article to a Bahrain VAT position.

Why does it matter?

An accounting entry or payment receipt does not replace the required VAT evidence.

Retained invoiceCustoms evidenceImporter proof

Current text

In order to deduct Input Tax in any Tax Period, the Taxable Person should have received and retained the Tax Invoice or customs documents so as to evidence that he is the importer of the Goods which relates to the Supply or import for which the Input Tax was due.

Application steps

  1. 1

    Check invoice validity and that it identifies the taxable business.

  2. 2

    Match import evidence to the importer claiming deduction.

  3. 3

    Retain the document in the relevant period's file.

Connected provisions

Direct legislative link

Regulations — Article (57)

Related Regulations Article (57)

This provision supplies the linked rule or procedure needed to apply the Article correctly.

Open connected Article

Official guides and tools

Official text

Value Added Tax Law

Article (43)

Official guide

VAT General Guide

Practical guidance relevant to the Article

Illustrative example by Madar

Payment without a Tax Invoice

A bank statement proving payment does not by itself support Input VAT deduction where the required Tax Invoice or Import document is missing.

Questions to help you apply it

  • Does the evidence identify the claimant?
  • Can the supply or import be traced to the claim?