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 Person required to deregister must apply within 30 days from the event creating that requirement. The NBR may request evidence of cessation, actual or expected annual Supplies, or any other document needed to decide the application.

Who should read this?

Registrants with ceased or reduced activity and closure, restructuring and finance teams.

Why does it matter?

Lower sales do not automatically cancel registration, and mandatory deregistration differs from an optional request where values sit between the thresholds. Compliance continues until the NBR decision and effective date.

Application within 30 daysActual and forecast evidenceNo automatic cancellation

Current text

A. A Person obliged to deregister where one of the cases for deregistration has been met, shall submit a deregistration application, on a form prepared by the Bureau for this purpose, within thirty days from the date when the circumstances which oblige him to deregister occur. B. The Bureau may request the Taxable Person to provide documentation which proves that he has ceased his Economic Activity or to provide proof of the value of his annual Supplies or his expected annual Supplies, or any other documentation it considers necessary to issue a decision on the application for deregistration.

Choose the deregistration route

  1. 1

    Match the facts to mandatory or optional cases in Law Article 34.

  2. 2

    Record the triggering event date.

  3. 3

    Apply within 30 days where deregistration is mandatory.

  4. 4

    Prepare cessation or rolling Supply evidence.

  5. 5

    Continue invoicing and Returns until the NBR effective date.

Connected provisions

Direct legislative link

Law — Article (34)

Deregistration cases

The Law distinguishes mandatory and optional cases; this Article sets the deadline and evidence process.

Open connected Article
Direct legislative link

Regulations — Article (47)

Processing the application

Deregistration takes effect only through the decision and completion of prior obligations.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (45)

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

Below the mandatory threshold

Rolling Supplies of BHD 30,000 do not by themselves create mandatory deregistration because they remain above BHD 18,750. The optional route under the Law must be assessed instead of stopping VAT invoicing.

Questions to help you apply it

  • Is the case mandatory or optional?
  • What is the triggering event date?
  • What are the previous and next 12-month values?
  • Has an effective-date decision issued?