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.
Output VAT must be adjusted where a value-changing event under Article (28) occurs or VAT was imposed incorrectly, while coordinating the correcting document required by Article (41).
Taxable Persons, finance teams and advisers applying this Article to a Bahrain VAT position.
Distinguish a later value adjustment from VAT incorrectly charged at the outset and prevent duplicate corrections.
Current text
Application steps
- 1
Identify whether the cause is a later event or an original error.
- 2
Issue the required correcting document.
- 3
Use the correct return period and correction procedure.
Connected provisions
Official guides and tools
Connected Madar tools
VAT charged on an exempt Supply
Changing the accounting entry is not enough. The invoice must be corrected and the VAT incorrectly stated must be handled in the appropriate Return route.
Questions to help you apply it
- Did value change or was classification wrong?
- Have both invoice and return been reconciled?