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 Tax Registration Number must appear on Returns, notices, Tax Invoices, credit and debit notes, other Tax documents and NBR correspondence. A registration certificate may be issued on payment of the prescribed fee.

Who should read this?

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

Why does it matter?

The registration number identifies the taxable person and must not be omitted, misstated or borrowed from another entity.

Tax Registration NumberEvery Tax documentCertificate fee

Current text

The Taxable Person, or their legal representative, shall state their Tax registration number on each return, notice, Tax Invoice, (Credit/Debit) Tax Note, and any other Tax document, as well as on all their correspondence with the Bureau. The Bureau may issue to the Taxable Person a Tax registration certificate containing their Tax registration number and their Tax information, after paying the fees prescribed for the issue of this certificate.

Application steps

  1. 1

    Record the approved number in business systems.

  2. 2

    Check its appearance in returns, invoices, notes and tax correspondence.

  3. 3

    Update templates when registration details change or registration is cancelled.

Connected provisions

Thematic link

Regulations — Article (52)

Related Regulations Article (52)

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 (70)

Official ministerial decision

Decision No. 33 of 2020

Tax certificate fees

Illustrative example by Madar

Old Tax Registration Number

Continuing to use an old VAT-group or entity number after registration data changes may invalidate documents; systems and templates must be updated together.

Questions to help you apply it

  • Is the number correct and current?
  • Have obsolete document templates been withdrawn?