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 Tax Period is one calendar month where annual Supplies declared for registration exceed BHD 3 million, and a calendar quarter where they do not exceed it. The NBR may change a period with at least three months' advance notice. A Person at or below the threshold may request monthly periods, effective only if approved and from the notified date.

Who should read this?

Every registrant and finance team maintaining the VAT compliance calendar.

Why does it matter?

BHD 3 million changes filing frequency, not the VAT rate. The default quarterly calendar is fixed to calendar quarters, but an NBR notice can override it.

Above BHD 3m: monthlyBHD 3m or below: quarterlyNotice controls a change

Current text

A. The Tax Periods shall be as follows: 1. One calendar month for a Taxable Person the value of whose annual Supplies declared for Tax registration purposes exceeds three million Bahraini Dinars. 2. On a quarterly basis for a Taxable Person the value of whose annual Supplies declared for Tax registration purposes does not exceed three million Bahraini Dinars, and shall be in accordance with the following periods: a) First Tax Period: 1 January to 31 March, b) Second Tax Period: 1 April to 30 June, c) Third Tax Period: 1 July to 30 September, d) Fourth Tax Period: 1 October to 31 December. B. Notwithstanding the provisions of Paragraph A of this Article, the Bureau may adjust the Tax Period of a Taxable Person for reasons that they determine. The Bureau shall notify the Taxable Person of the new Tax Period no later than three months prior to the effective date of the new period. C. The Taxable Person the value of whose annual Supplies does not exceed three million Bahraini Dinars may submit a request to change the Tax Period to be on a monthly basis. If the Bureau agrees to change the Tax Period, then a notice of such change shall be issued indicating the effective date of the new Tax Period of the applicant.

Fix the Tax Period

  1. 1

    Check annual Supplies declared for registration.

  2. 2

    Use monthly periods where they exceed BHD 3 million.

  3. 3

    Otherwise use calendar quarters absent another notice.

  4. 4

    Record every change notice and effective date.

  5. 5

    Do not apply a requested monthly change before NBR approval.

Connected provisions

Direct legislative link

Law — Article (35)

Tax Period

The Law delegates period and adjustment rules; this Article sets the threshold, calendar and notice.

Open connected Article
Direct legislative link

Regulations — Article (49)

Submitting a Tax Return

Period end starts the filing-deadline calculation.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (48)

Official guide

VAT Return Filing Manual — Version 1.2

Period, Return and amendment

Connected Madar tools

Connected Madar tools

VAT Return Centre

Check return deadlines, calculate net VAT from entered amounts, and identify a correction route.

Illustrative example by Madar

The boundary changes frequency

BHD 3,000,000 exactly falls within quarterly filing under the text; BHD 3,000,001 falls within monthly filing, subject to any different NBR notice.

Questions to help you apply it

  • What annual Supplies were declared?
  • Do they exceed BHD 3 million?
  • Has the NBR issued a different notice?
  • When is it effective?