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

The mandatory registration threshold is BHD 37,500. An actual threshold breach requires filing within 30 days from the last day of the breach month; a forecast breach requires filing during the 30 days before the expected breach month. Registration takes effect on the certificate date.

Who should read this?

Bahrain-resident businesses and their finance and compliance teams.

Why does it matter?

Delay does not postpone liability: the NBR may register the Person from the threshold date and VAT may remain due on earlier Supplies and Imports.

BHD 37,500Actual or forecast breachRetrospective exposure

Current text

A. The Mandatory Registration Threshold shall be thirty seven thousand five hundred Dinars. B. A Person required to register for Tax purposes shall apply for registration to the Bureau in accordance with the following deadlines: 1. Thirty days from the last day of the month during which the value of his annual Supplies in the Kingdom exceeds the Mandatory Registration Threshold. 2. Thirty days prior to the month during which the value of his annual Supplies in the Kingdom is expected to exceed the Mandatory Registration Threshold. C. Registration shall take effect from the date specified on the registration certificate. D. The Bureau shall automatically register the Taxable Person from the date his Supplies reached the Mandatory Registration Threshold if he fails to submit the application for registration within the deadlines specified in this Article. The registration provisions shall apply from such date and the Bureau shall notify him of his registration. E. The Taxable Person shall be responsible for the Tax due on all Taxable Supplies and Imports effected prior to the date of registration where the registration was delayed in accordance with the provisions of this Article.

Fix the registration deadline

  1. 1

    Test the rolling previous 12 months at each month-end.

  2. 2

    Test the next 12 months separately using supportable forecasts.

  3. 3

    For an actual breach, record the last day of the breach month and count 30 days.

  4. 4

    For a forecast breach, apply during the 30 days before the expected breach month.

  5. 5

    Use the effective date stated on the certificate.

Connected provisions

Direct legislative link

Law — Article (29)

Mandatory registration

The Law creates the obligation; this Article sets the threshold, deadlines and effective date.

Open connected Article
Direct legislative link

Regulations — Article (34)

Annual Supplies calculation

It identifies the values included in the threshold test.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (33)

Official guide

VAT Registration Guide — Version 1.10

Registration, application, evidence and procedure

Connected Madar tools

Connected Madar tools

VAT Registration Centre

Check registration thresholds using your inputs, with mandatory, voluntary and uncertain cases distinguished.

Illustrative example by Madar

Actual breach at 31 August

If the rolling calculated Supplies exceed BHD 37,500 at 31 August, the filing period runs from that month-end. A breach expected in October instead uses the 30 days preceding October.

Questions to help you apply it

  • Is the breach actual or forecast?
  • What is the last day of the breach month?
  • What effective date appears on the certificate?
  • Does delay create earlier VAT exposure?