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

Registration applications, Returns, requests, grievances, objections and other Tax submissions, together with VAT and administrative-penalty payments, must use the NBR-approved electronic system.

Who should read this?

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

Why does it matter?

Using the wrong channel or failing to retain the system receipt can undermine proof of timely submission.

Approved electronic systemSubmissions and paymentsTimestamp evidence

Current text

Taxable Persons must complete and submit Tax registration applications, Tax Returns, and other applications, petitions, Appeals, and any other Tax related requests, as well as pay the Tax due, and administrative penalties related to it through the Bureau’s approved electronic system.

Application steps

  1. 1

    Use the correct account and authorised access.

  2. 2

    Complete final submission, not only a saved draft.

  3. 3

    Retain the receipt, timestamp and final attachments.

Connected provisions

Thematic link

Regulations — Article (94)

Related Regulations Article (94)

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 (71)

Official service

NBR eServices portal

Submissions, payments and requests

Illustrative example by Madar

Saved draft not submitted

Saving an objection as a portal draft does not stop the deadline. Completion, submission timestamp, receipt and final attachments should be retained.

Questions to help you apply it

  • Was submission completed?
  • What proves the receipt time and submitted contents?