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 local-market displayed price must include VAT due. An export price may exclude VAT only where that is explicitly stated.

Who should read this?

Retailers, platforms, Service providers, marketing and pricing teams.

Why does it matter?

A local consumer should see the final price, not a pre-Tax figure increased at checkout. The export exception does not justify Tax-exclusive domestic prices.

Local final priceExport exceptionExplicit statement

Current text

A. The price displayed for Goods and Services in the local market shall be inclusive of the Tax due. B. The displayed price is permitted to be exclusive of Tax due when exporting Goods or Services, provided that the Taxable Person explicitly indicates that the displayed price is exclusive of Tax.

Review every displayed price

  1. 1

    Local or export audience?

  2. 2

    Determine treatment and rate.

  3. 3

    Show local VAT-inclusive price.

  4. 4

    State export exclusion clearly.

  5. 5

    Match shelf, site, invoice and checkout.

Connected provisions

Official guides and tools

Connected Madar tools

Illustrative example by Madar

BHD 110 local final price

For BHD 100 net and BHD 10 VAT, the local customer sees BHD 110. Advertising BHD 100 and adding BHD 10 at checkout breaches the inclusive-price rule.

Questions to help you apply it

  • Local audience?
  • Rate?
  • Displayed price final?
  • Export exclusion explicit?