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.
The NBR may coordinate with Bahrain Government Bodies, which must provide data, information and documents required to apply VAT. Businesses should reconcile Returns with customs, licensing and other governmental data.
Taxable Persons, finance teams and advisers applying this Article to a Bahrain VAT position.
Returns may be checked against customs and other official records; investigate and explain discrepancies.
Current text
Application steps
- 1
Match return data to relevant government records.
- 2
Explain differences in identity, value or period.
- 3
Correct the erroneous source through its competent channel.
Connected provisions
Official guides and tools
Customs and Return values differ
A difference between Import values in customs records and the VAT Return needs a reconciliation by transaction and period rather than ignoring either source.
Questions to help you apply it
- Which authority holds the comparison data?
- What explains any difference?