Value Added Tax in Bahrain

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

VAT, differences and fines are paid electronically and allocated using the Registration Number and Tax Period. The NBR maintains a Tax account for Tax, fines, fees and other amounts. A Taxable Person may request instalments for a period's Net Tax by proving inability to pay in full on time. The NBR decides within 30 days; missing an approved instalment makes all remaining instalments immediately due.

Who should read this?

Treasury, finance and instalment-account teams.

Why does it matter?

Money sent with the wrong registration or period can leave the intended period unpaid. Instalments are not automatic and an application alone does not suspend payment; approval and strict performance are required.

Electronic paymentRegistration number and periodDefault accelerates balance

Current text

A. Tax, Tax differences and administrative fines due to the Bureau shall be payable electronically in accordance with a mechanism determined by the Bureau. B. The Taxable Person shall, upon payment of the Tax due, provide all details related to his Tax Registration Number and determine the Tax Period for which the Tax is paid. C. Each Taxable Person shall have an independent Tax account maintained by the Bureau, in which the Tax due for each Tax Period, a current balance which relates to the total Tax payable, the administrative fines, the fees due and any other amounts due shall be recorded. D. The details of the Tax account shall be made available to the Taxable Person electronically, to enable him to access his account in accordance with the mechanisms set by the Bureau. E. The Taxable Person may apply to the Bureau for payment of the Net Tax due in installments for a particular Tax Period, provided that he proves that he is unable to pay the amount of Tax in full within the period specified in the Law. The Bureau shall notify the applicant of the result within thirty days from the date of his submission, whether it has been accepted or rejected, through the means prescribed in the Law. Where the Bureau approves the installment application, the Taxable Person shall pay the installments within the periods set in the application acceptance. Where the Taxable Person does not adhere to the payment dates set, all remaining installments shall be due immediately.

Pay or request instalments

1
Match the Registration Number.
2
Identify the Tax Period.
3
Keep receipt and check the Tax account.
4
For instalments, evidence inability to pay in full on time.
5
Do not assume acceptance before the decision.
6
Calendar every approved instalment.
7
On default, treat the remaining balance as immediately due.

Connected provisions

Direct legislative link

Regulations — Article (63)

Payment dates

Article 63 sets when amounts fall due and this Article sets payment and instalment mechanics.

Open connected Article

Direct legislative link

Law — Article (50)

Payment of VAT

This Article implements payment through electronic Tax accounts.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (64)

Official guide

VAT Return Filing Manual — Version 1.2

Disclosure and payment

Connected Madar tools

Payment and Refund Centre

Guidance on payment, refunds, carry-forward and instalments, with preparation checklists.

Illustrative example by Madar

One missed instalment accelerates the rest

The NBR approves BHD 12,000 in four BHD 3,000 instalments. If instalment two is missed, the original schedule does not automatically continue; all remaining instalments become immediately due.

Questions to help you apply it

Are Registration Number and period correct?
Does payment appear in the account?
What proves inability to pay?
Was the request approved?
Was any instalment missed?