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 corrected document is required after an invoice is amended: a Debit Note where VAT due exceeds VAT collected, with the increase accounted for in the discovery period; and a Credit Note where VAT collected exceeds VAT due, with the surplus deducted in the discovery period. The Note must identify the original invoice and corrected Supply and VAT values.

Who should read this?

Billing, sales, receivables, Return and review teams.

Why does it matter?

An issued invoice cannot be silently overwritten. Direction of the difference controls the Note type, and discovery period controls Return timing, with a complete link to the original document.

Under-collected: Debit NoteOver-collected: Credit NoteDiscovery-period adjustment

Current text

the Tax Invoice (Credit ( and Debit Notes) A. A Taxable Person shall issue a corrected document where a Tax Invoice or alternative document is amended after its issue in accordance with the following: 1. If the amount of Tax due on the Taxable Supply exceeds the amount collected by the Taxable Person, he shall issue a Debit Note and calculate the value of the additional Tax due during the Tax Period in which the under-value was identified. 2. If the Tax collected by the Taxable Person exceeds the amount of Tax due on the Supply, he shall issue a Credit Note and deduct the Tax surplus during the Tax Period in which the over-value was identified. B. A Credit or a Debit Note must contain at least the following: 1. The words “Credit Note” or “Debit Note” clearly stated in accordance with the cases stipulated in Paragraph A of this Article. 2. The name, address and Registration Number of the Taxable Person. 3. The name and address of the Customer. 4. A sequential Credit or Debit Note number. 5. The date of issue of the Credit or Debit Note. 6. The number of the original Tax Invoice or original document subject to the adjustment. 7. The adjusted value of the Supply and the Tax amount to be adjusted in Dinars.

Correct an issued invoice

  1. 1

    Compare VAT due with VAT collected.

  2. 2

    Issue Debit for under-collection and Credit for over-collection.

  3. 3

    Use a sequential Note number and date.

  4. 4

    Reference the original invoice.

  5. 5

    State corrected Supply and VAT in Dinars.

  6. 6

    Post the effect in the discovery period.

Connected provisions

Direct legislative link

Law — Article (41)

Credit and Debit Notes

The Law sets direction; this Article sets timing and document data.

Open connected Article
Direct legislative link

Regulations — Article (52)

Original invoice

The Note must trace to the document it corrects.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (54)

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

VAT collected too low

If correct VAT is BHD 10 but BHD 8 was collected, issue a BHD 2 Debit Note in the discovery period. If BHD 12 was collected, issue a Credit Note for the excess.

Questions to help you apply it

  • Was VAT under- or over-collected?
  • Which Note is required?
  • Is the original invoice referenced?
  • When was the difference found?