Bahrain VAT Executive Regulations Article by Article

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ReferenceNo. (12) of 2018

Effective dateJan 1, 2019

Articles114

First

Regulations Articles

114

Chapter 1

Preliminary provisions

Article (1) — Definitions

Chapter 2

Scope and rate of VAT

Article (2) — VAT-Inclusive Price

Chapter 3

Supply of Goods and Services

Article (3) — Supply of Goods Article (4) — Transfer of Goods to an Implementing State Article (5) — Supply of Services Article (6) — Supply of Multiple Components Article (7) — Supplies made through agents Article (8) — Low value gifts and samples Article (9) — Exception to Deemed Supplies Article (10) — Transactions between a head office and its branches Article (11) — Reimbursement of expenses incurred Article (12) — Transfer of a Going Concern

Chapter 4

Tax due date

Article (13) — Date of Supply of Services Article (14) — Date of Supply in special cases Article (15) — Vouchers

Chapter 5

Place of Supply

Article (16) — Place of Supply of Services related to real estate Article (17) — Place of Supply of Telecommunications Services Article (18) — Place of Supply of Electronic Services Article (19) — Place of Supply of transport of Goods and passenger Services Article (20) — Place of Supply for Intra-GCC Supplies

Chapter 6

Imports

Article (21) — General provisions for Import of Goods Article (22) — Deferral of Tax payment on Import Article (23) — Imports through a registered agent

Chapter 7

Value of Supply

Article (24) — Value of Supply of Goods and Services Article (25) — Special cases for setting the value of Supply Article (26) — Value of imported Goods Article (27) — Value of Supply between Related Persons Article (28) — Value of Deemed Supply Article (29) — Value of Supply after discount Article (30) — Bad Debts Article (31) — Value of Supply based on profit margin scheme Article (32) — Adjustment to the Value of a Supply

Chapter 8

Registration

Article (33) — Mandatory registration Article (34) — Annual Supplies for VAT registration purposes Article (35) — Registration exceptions Article (36) — Mandatory registration for non-resident Person Article (37) — Registration application Article (38) — Tax Group Article (39) — Tax Group representative Article (40) — Registration of Related Persons Article (41) — Obligations when withdrawing from a Tax Group Article (42) — Tax Group registration requirements Article (43) — Amendment of registration information Article (44) — Voluntary registration Article (45) — Deregistration Article (46) — Deregistration application Article (47) — Processing the Deregistration application

Chapter 9

Tax Period and VAT Return

Article (48) — Tax Period Article (49) — Submitting a Tax Return Article (50) — Procedures for submitting a Tax Return Article (51) — Amendment of the Tax Return

Chapter 10

Tax Invoices and similar documents

Article (52) — Tax Invoice Article (53) — Special cases for issuing of simplified Tax Invoices Article (54) — Amendment of the Tax Invoice (Credit and Debit Notes)Article (55) — Fractions of Fils Article (56) — Recordkeeping of Tax Invoices and similar documents

Chapter 11

Deduction and adjustment of Tax

Article (57) — Input Tax deduction Article (58) — Non-deductible Input Tax Article (59) — Proportional deduction Article (60) — Adjustment of Input Tax on Capital Assets Article (61) — Right to deduct Input Tax paid prior to VAT registration date Article (62) — Basis of Input Tax adjustment before VAT registration date

Chapter 12

Payment of Tax

Article (63) — Rules for Payment of Tax Article (64) — Mechanism for payment of Tax Article (65) — Payment of Tax at importation

Chapter 13

Domestic reverse charge mechanism

Article (66) — Domestic Reverse Charge Mechanism

Chapter 14

Zero-rated Supplies

Article (67) — Export of Goods to outside the territory of the Implementing States and Supply of Goods to or within a customs suspension regime Article (68) — International transportation of passengers and Goods and related Services Article (69) — Healthcare Services Article (70) — Supply of Goods and Services associated to the Supply of Healthcare Services Article (71) — Medicines and medical equipment Article (72) — Re-export Article (73) — Supply of Services to a Non-Resident Customer Article (74) — Supply of gold, silver and platinum Article (75) — Supply of pearls and precious stones Article (76) — Construction of new buildings Article (77) — Educational Services and related Goods and Services Article (78) — Local transportation Article (79) — Oil, oil derivatives and gas Article (80) — The Supply and Import of specific food items

Chapter 15

Exemptions

Article (81) — Supply of financial Services Article (82) — Sale and rent of real estate Article (83) — Exemption cases at import Article (84) — Diplomatic and military exemptions Article (85) — Exemption of Supplies related to Persons with special needs

Chapter 16

Refund of Tax

Article (86) — Refund of Tax by a Taxable Person Article (87) — Refund of Tax paid by individuals in another Implementing State Article (88) — Refund of Tax paid by foreign governments, international organisations, diplomatic missions and institutions, consular and military bodies Article (89) — Refund of Tax by Tourists Article (90) — Refund of Tax paid by Non-Resident Persons

Chapter 17

Judicial control

Article (91) — Powers of Judicial Officers

Chapter 18

Assessment of Net Tax

Article (92) — Decision to assess Net Tax Article (93) — Re-assessment of Net Tax of periods previously examined Article (94) — Means of notifying the Taxable Person of the Tax decision

Chapter 19

General, transitional and final provisions

Article (95) — Tax Appeals Review Committee Article (96) — Appointing a Tax Representative Article (97) — Appointing a Tax Agent Article (98) — Conditions of appointing a Tax Representative and Tax Agent Article (99) — Joint liabilities Article (100) — Confidentiality of information Article (101) — Retention of records and accounting books Article (102) — Retention of records and accounting books electronically Article (103) — Retention period of records and accounting books Article (104) — Keeping and retaining records and accounting books by other Persons Article (105) — Language of records and accounting books Article (106) — Calculation of deadlines Article (107) — Supplies subject to Tax after the Law comes into force Article (108) — Contracts exclusive of Tax signed before the Law coming into force Article (109) — Transitional Tax Periods Article (110) — Payment of Tax due on imports during the transitional period Article (111) — Treatment of Non-Implementing States Article (112) — Exceptions to the effective scope Article (113) — Delegation of duties Article (114) — Explanatory guides and Tax guidelines