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 simplified Tax Invoice may be issued where the Customer is not registered in Bahrain or the Consideration does not exceed BHD 500. It must show at least the supplier's name, address and VAT number, issue date, Supply description, VAT-inclusive total in Dinars, and VAT rate and amount in Dinars.

Who should read this?

Retailers, point-of-sale operators and suppliers handling small transactions.

Why does it matter?

The eligibility conditions are alternatives, but simplified does not mean data-free. Supplier identity, Supply description and VAT remain mandatory.

Unregistered Customer or ≤ BHD 500VAT-inclusive totalRate and VAT in Dinars

Current text

A. Notwithstanding the provisions of Article 52 of these Regulations, a Taxable Person may issue a simplified Tax Invoice in any of the following cases: 1. Where the Customer is not registered for Tax purposes in the Kingdom. 2. Where the Consideration does not exceed five hundred Dinars. B. A simplified Tax Invoice must contain at least the following: 1. The name, address and Registration Number of the Taxable Person. 2. The date of issue of the simplified Tax Invoice. 3 A description of the Goods or Services supplied. 4. The total value of the Supply in Dinars, inclusive of Tax. 5. The rate and amount of Tax applicable in Dinars.

May a simplified invoice be used?

  1. 1

    Determine whether the Customer is registered.

  2. 2

    If registered, confirm Consideration is no more than BHD 500.

  3. 3

    Show supplier name, address and VAT number.

  4. 4

    Add issue date and Supply description.

  5. 5

    Show VAT-inclusive total, rate and amount in Dinars.

Connected provisions

Direct legislative link

Regulations — Article (52)

Full Tax Invoice

This is a limited exception from Article 52, not the default invoice for every Supply.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (53)

Official guide

VAT General Guide — Version 1.15

Invoices and documents

Connected Madar tools

Connected Madar tools

Tax Invoice Centre

Check the invoice route and issue deadline, and calculate VAT for a single transaction.

Illustrative example by Madar

Registered Customer at BHD 500

A simplified invoice may be used because Consideration does not exceed BHD 500. At BHD 500.001 with a registered Customer, that value condition is not met.

Questions to help you apply it

  • Is the Customer registered?
  • Is Consideration BHD 500 or less?
  • Is the VAT-inclusive total clear?
  • Are rate and VAT shown in Dinars?