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 Non-Resident not registered with the NBR must apply within 30 days from the first Supply for which it is liable to pay Bahrain VAT. It may register directly or appoint an authorised VAT Representative with NBR approval.

Who should read this?

Non-Residents supplying into Bahrain and advisers managing market entry.

Why does it matter?

The BHD 37,500 threshold does not apply in this case; registration may arise from the first Supply where no other Person accounts for the VAT.

No threshold30 days from first SupplyNBR-approved Representative

Current text

resident Person A Non-Resident Person who is not registered with the Bureau, and who is obliged to pay Tax in the Kingdom, shall apply to the Bureau for registration within thirty days from the first Supply on which that Person was obligated to pay Tax, either directly or, following the approval of the Bureau, by appointing a Tax Representative who conducts all obligations stipulated in the Law and these Regulations.

Non-Resident test

  1. 1

    Determine the place of Supply and Person liable for VAT.

  2. 2

    Check whether the customer applies reverse charge or another Person accounts for VAT.

  3. 3

    If the Non-Resident remains liable, record the first Supply date and file within 30 days.

  4. 4

    For a Representative, verify authorisation, power of attorney and NBR approval.

Connected provisions

Direct legislative link

Law — Article (29)

Non-Resident registration

The Law disapplies the threshold where the Non-Resident is liable.

Open connected Article
Direct legislative link

Regulations — Article (96)

VAT Representative

It governs appointment and joint liability.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (36)

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

First Supply to an unregistered customer

If a Non-Resident makes a taxable Bahrain Supply to an unregistered customer and remains liable, it tests registration from that first Supply rather than waiting for BHD 37,500.

Questions to help you apply it

  • Where is the Supply made?
  • Who accounts for the VAT?
  • What is the first triggering Supply date?
  • Has an authorised Representative been approved?