Service Directory
VAT Registration for legal and natural persons (Resident and Non-Resident)
This service allows the legal and natural persons (Resident and Non-Resident) to submit the application for VAT registration with NBR
Service Conditions
- All individuals and businesses conducting economic activitiesy and making VATable supplies exceeding the mandatory threshold are obligated to register for VAT. Different rules apply depending on whether the individual or business is a resident in the Kingdom of Bahrain or non-resident.
Required Attachments
VAT Registration for Residents Requests
- Commercial registration certificate
- Copy of the owner’s ID card (Front & Back).
- Copy of the contact person’s ID card (Front & Back)
- Proof of residence in the Kingdom of Bahrain for the contact person
- Proof of relationship between the contact person and the entity applying for VAT (Authorization letter from the entity’s authorized signatory)
- Declaration of import and export activities.
- Official document issued by the bank that shows the full company name and IBAN (Optional requirement).
- Last 12 months sales with a breakdown document classifying the supplies for the last 12 months (standard rated, zero rated or exempted)
- Expected next 12 months sales with a breakdown document classifying the supplies for the next 12 months (standard rated, zero rated or exempted).
- Audited financial statements if available.
- Official contracts if available
- Customs contracts if available.
VAT Registration for Non-Residents Requests
- Incorporation certificate or commercial registration in the country of residence for the legal person
- Copy of the contact person’s ID card (Front & Back). It can be attached in the proof of residence field, as the authorized contact person behalf of a non-resident does not necessarily have to be resident of the Kingdom of Bahrain.
- Proof of relationship between the contact person and the entity applying for VAT (Authorization letter from the entity’s authorized signatory).
- There is no need to enter any data for the IBAN, as a non-resident cannot register a bank account with the NBR.
- Last 12 months sales with a breakdown document classifying the supplies for the last 12 months (standard rated, zero rated or exempted).
- Audited financial statements if available
- Expected next 12 months sales with a breakdown document classifying the supplies for the next 12 months (standard rated, zero rated or exempted).
- Proof of first supplies made to non-registered VAT payers in the Kingdom of Bahrain.
Legal Regulations
- Executive regulations of the VAT Law (Chapter Nine: Tax Period and the Tax Return) Article No. (48), (49), (50), and (51)
Process Time
- 30 Working Days : 30 working days, provided all required data and documents are complete.
Service Provider
National Bureau for Revenue
Service Processes
- Create an account and log in to the NBR portal
- Create an NBR profile by accessing the NBR online portal and submit NBR registration application in order to review and approve the application by NBR and then submit a VAT registration application
- Start with the VAT registration process
- Fill in all sections of the VAT Registration Application
- The National Bureau for Revenue has the right to request additional information from VAT payers, reject or approve the applications. Once the request is approved and the effective registration date is determined, notifications are sent to the VAT payer, and the VAT certificate is issued. The VAT registration certificate can be accessed by accessing “My Documents” on the home page of the portal
- The system activates the account and issues the VAT returns to the VAT payer based on the effective registration date