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 NBR-authorised Tax Agent may be appointed separately for VAT or DMTT, while a VAT Representative is appointed by a non-resident VAT payer and is jointly liable. Authorisation and renewal cost BHD 300, last three years, and portal appointments require acceptance and NBR approval.

Who should read this?

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

Why does it matter?

Agent and representative roles differ in scope and liability. Portal appointment requires the relevant acceptance and NBR approval.

BHD 300Three-year authorisationRepresentative joint liability

Current text

The Bureau may authorise Persons who wish to act as Tax Representatives or Tax Agents of Taxable Persons in respect of their Tax obligations in the Kingdom after payment of the prescribed licensing fees. The Bureau shall issue a list of Persons accredited as Tax Representatives or Tax Agents. A Tax Representative shall be jointly liable with the Taxable Person for the payment of any Tax until the date the Tax Representative is confirmed by the Bureau as ceasing to act on behalf of that Taxable Person. The Taxable Person shall continue to be personally liable to the Bureau for all his Tax obligations despite the appointment of a Tax Agent in his place. The Regulations shall specify the mandatory conditions that must be met by the Tax Representative and the Tax Agent to authorise them to carry out their duties and their other obligations to the Bureau. The person appointed as an administrator, a personal representative, an executor of a will, a legal guardian or a liquidator of a Taxable Person must notify the Bureau in writing of his appointment within thirty days from the date of appointment.

Application steps

  1. 1

    Identify whether an agent or non-resident VAT representative is needed.

  2. 2

    Check accreditation, identifier and three-year validity.

  3. 3

    Apply separately for the relevant tax with the official power of attorney.

  4. 4

    For a representative, provide financial-capacity evidence.

  5. 5

    Confirm approval and monitor renewal.

Connected provisions

Direct legislative link

Regulations — Article (96)

Related Regulations Article (96)

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 (67)

Updated official guide

Tax Agent/VAT Representative Guide — Version 2.0

Authorisation, renewal and portal appointment — updated 13 May 2026

Illustrative example by Madar

Non-resident appoints a VAT Representative

The company supplies the power of attorney and evidence of the Representative's financial capacity. The appointment takes effect only after acceptance and NBR approval, with joint liability for the represented periods.

Questions to help you apply it

  • Which role is required?
  • Is accreditation valid and the applicable BHD 300 fee paid?
  • Are authorisation and NBR approval documented?