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 Voluntary Registration Threshold is BHD 18,750. A Person not required to register may apply, and the NBR must notify acceptance or rejection within 60 days. A voluntary registrant must remain registered for at least 24 months unless it completely ceases activities and provides sufficient evidence.

Who should read this?

Businesses below the mandatory threshold, start-ups with eligible Supplies or expenses, and their advisers.

Why does it matter?

Voluntary registration is not a short trial. Input VAT recovery must be weighed against invoicing, return and payment duties for at least two years.

BHD 18,750Decision within 60 days24-month commitment

Current text

A. The Voluntary Registration Threshold shall be eighteen thousand seven hundred and fifty Dinars. B. The application for voluntary registration shall be submitted by a Person not obliged to register to the Bureau on a form prepared for this purpose. The Bureau shall review and examine the application and, within sixty days from the date the application was submitted, notify the applicant of the results of the examination as to whether the application has been accepted or rejected. C. The voluntary registrant must remain registered for a period of not less than twenty-four months from the date of registration, unless he completely ceases carrying out his activities prior to that date. In such case, he shall be obliged to prove, with sufficient evidence, to the Bureau that he has ceased his activities.

Before voluntary registration

  1. 1

    Apply the previous or next 12-month Supply or expense test under the Law.

  2. 2

    Confirm mandatory registration does not already apply.

  3. 3

    Compare Input VAT recovery with 24 months of compliance.

  4. 4

    Do not treat the application as effective before the decision and certificate date.

  5. 5

    If activities cease earlier, retain sufficient cessation evidence.

Connected provisions

Direct legislative link

Law — Article (33)

Voluntary registration

The Law creates the rolling tests; this Article sets the threshold, process time and minimum registration period.

Open connected Article
Thematic link

Regulations — Article (34)

Annual Supplies calculation

Its calculation rules help distinguish accounting revenue from threshold values.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (44)

Official guide

VAT Registration Guide — Version 1.10

Registration amendments and deregistration

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

Start-up expenses before sales

Eligible expenses may reach BHD 20,000 while Supplies remain lower. The business tests the Law, then weighs Input VAT benefit against the 24-month commitment; its accounting year is not the testing window.

Questions to help you apply it

  • Is BHD 18,750 met through eligible Supplies or expenses?
  • Is the test a rolling 12 months?
  • Has the 24-month commitment been accepted?
  • What certificate date applies?