English text status

English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

A historical provision sets 2019-only transitional Tax Periods by registration effective date and Supplies. Persons registered at commencement with Supplies above BHD 5 million used quarters; other first periods followed the Article's 2019 registration bands.

Who should read this?

Anyone reviewing a 2019 Return, penalty or Tax Period.

Why does it matter?

Do not use these tables for current filing frequency or today's BHD 3 million boundary. Their value is archival where a first-year period differs from current ordinary periods.

2019 onlyHistorical BHD 5 million boundaryFirst periods by registration date

Current text

Notwithstanding Paragraph A of Article 48 ( of these Regulations, for the first year, which shall commence on 1 January 2019 and end on 31 December 2019, transitional Tax Periods shall be calculated, in order to apply the provisions of the Law, as follows: A. For Taxable Persons whose registration takes effect on the date the Law comes into force, and whose value of annual Supplies exceeds five million Dinars, all Tax Periods for the year beginning 1 January 2019 shall be on a quarterly calendar basis. B. For Taxable Persons whose registration takes effect on the date the Law comes into force, and whose value of annual Supplies is not less than the Voluntary Registration Threshold, but does not exceed five million Dinars, the Tax Periods shall be as follows: 1. 1 January 2019 to 30 June 2019 2. 1 July 2019 to 30 September 2019 3. 1 October 2019 to 31 December 2019 C. For Taxable Persons whose registration takes effect after the Law comes into force but before 1 July 2019, the first Tax Period shall commence on the effective date of their registration and shall end on 30 June 2019, regardless of the value of their annual Supplies. The subsequent Tax Periods for such Persons during the year 2019 shall be: 1. 1 July 2019 to 30 September 2019 2. 1 October 2019 to 31 December 2019 D. For Taxable Persons whose registration takes effect on or after 1 July 2019, but before 1 October 2019, the first Tax Period shall commence on the effective date of their registration and shall end on 30 September 2019, regardless of the value of their annual Supplies. The subsequent Tax Period for such Persons during the year 2019 shall be on 1 October 2019 to 31 December of the same year. E. For Taxable Persons whose registration takes effect on or after 1 October 2019 but before 31 December 2019, the first Tax Period shall commence on the date of their registration and shall end on 31 December 2019, regardless of the value of their annual Supplies.

Find the historical period

  1. 1

    Confirm the issue is in 2019.

  2. 2

    Evidence registration effective date.

  3. 3

    For commencement registration, test historical Supplies boundary.

  4. 4

    For later 2019 registration, apply the correct date band.

  5. 5

    Match result to Return and notice.

  6. 6

    Do not carry the historical table into current filing.

Connected provisions

Direct legislative link

Regulations — Article (48)

Current Tax Periods

Article 109 was a historical exception to Article 48.

Open connected Article
Thematic link

Law — Article (77)

Launch arrangements

The Law controls launch and the Regulations set first-year periods.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (109)

Connected Madar tools

Connected Madar tools

VAT Return Centre

Check return deadlines, calculate net VAT from entered amounts, and identify a correction route.

Illustrative example by Madar

Registration effective 15 August 2019

The first period ran from 15 August to 30 September 2019, followed by 1 October to 31 December, regardless of annual Supplies. This does not set periods for a business registered in 2026.

Questions to help you apply it

  • 2019 period?
  • Effective date?
  • Registered at 1 January?
  • Historical Supplies boundary?
  • Mixed with current frequency?