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 fraction of a Fils arising in VAT calculation may be rounded to the nearest Fils using mathematical rounding.

Who should read this?

Point-of-sale and billing developers, accountants and reviewers.

Why does it matter?

One Bahraini Dinar has 1,000 Fils, so Dinar amounts use three decimal places rather than the two common in other currencies.

Nearest FilsThree Dinar decimalsMathematical rounding

Current text

Where a fraction of a Fils is part of calculating Tax on a Supply, the Taxable Person may round the amount to the nearest Fils, in accordance with mathematical rounding.

Configure rounding

  1. 1

    Calculate VAT before rounding.

  2. 2

    Round to the nearest BHD 0.001.

  3. 3

    Use one consistent rule across invoice, system and Return.

  4. 4

    Test boundary values and accumulated differences.

Connected provisions

Thematic link

Regulations — Article (52)

VAT amount on invoice

The rounded VAT amount appears on the Tax Invoice.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (55)

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

Three decimals, not two

VAT of BHD 1.2346 rounds to BHD 1.235. Rounding to BHD 1.23 loses Bahraini-Dinar precision.

Questions to help you apply it

  • Does the system use three decimals?
  • Is rounding to the nearest Fils?
  • Do line and total calculations reconcile?