Bahrain Guide: How to file VAT Return?

VAT in Bahrain
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VAT return is a form that summarizes the total output tax due and the total input tax recoverable during a tax period. It has to be filed by all the taxable persons registered for VAT in Bahrain. The format for VAT return is the same, whether it is quarterly VAT returns or monthly ones.

VAT Return submission under VAT in Bahrain

  • A taxable person should submit a tax return using the NBR’s online portal for VAT in Bahrain. VAT Return filed even if no transactions in a given tax period showing no output or input tax.
  • When a taxpayer fails to submit his VAT return form in the prescribed delay, the NBR has the right to estimate the net VAT due for a given tax period.

What are the details included in the VAT return in Bahrain?

  • Standard Rated Supplies: All the domestic supplies on which 5% VAT is applicable.
  • Zero-Rated Supplies: The details of notified supplies for VAT in Bahrain that are under the zero-rated list.
  • Additional VAT Payable: The value of VAT for the adjustment resulting from a change in the value of a supply.
  • Previous Period VAT Refund: The amounts of the net refundable VAT.
  • Input VAT on Imports: The amount of deductible input VAT on imports.
  • Net VAT: The amount of Net VAT payable or refundable for VAT in Bahrain after adjusting the Output Vat with Input VAT.

Are VAT returns in Bahrain filed electronically?

Yes, all VAT returns should be submitted electronically through the NBR’s online portal for VAT in Bahrain by the taxable person or by a person authorized to do so on behalf of the taxable person (its agent or its tax representative).

On submission of a tax return, the NBR sends a receipt immediately through electronic mail. The email is the official confirmation of the VAT return through NBR’s portal for VAT in Bahrain. It shall be the actual date of submission of the tax return.

How to Amend a VAT return in Bahrain?

Any taxable person who identifies an error in a VAT return submitted is required to submit an amended tax return to the NBR for VAT in Bahrain within 30 business days. The amended tax return should be submitted electronically on the NBR portal and will replace the previously submitted tax return.

No penalty for filing an amended tax return within 30 business days of becoming aware of the error provided the NBR for VAT in Bahrain has not already initiated an audit.

What are exceptions to amending a VAT return?

The error leading to an underpayment of the net tax due of less than BHD 5,000 and discovered early enough, the taxable person for VAT in Bahrain may correct that error directly in the tax period following the original VAT return.

The adjustments of VAT due or VAT recoverable resulting from a change in the value of a supply is not to be considered an error. It does not trigger the obligation to submit an amended tax return but Adjustment in the tax return for the tax period to be done during which it took place.

What is the penalty for non-compliance with VAT returns?

The late submission of the Tax Return (not exceeding 60 days) for VAT in Bahrain will be fined up to BHD 10,000.

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