The National Bureau for Revenue (“NBR”) has published a new guideline named ‘Change of VAT Return Filing Frequency Manual’ in support of Article (48) of the Bahrain VAT Executive Regulations.
According to Article 48(A) of Bahrain VAT Executive Regulations, VAT payers in Bahrain with less than or equal to BHD 3 million in annual taxable supplies are set to file on a quarterly basis while VAT payers with more than BHD 3 million are expected to file on a monthly basis. In accordance with Article 48(C) of Bahrain VAT Executive Regulations, VAT payers with less than BHD 3 million in annual taxable supplies may request to file on a monthly basis.
All requests to change filing frequency should be submitted online using the NBR’s portal. Please refer to the steps in the attached manual when requesting to change your filing frequency. While NBR will seek to accommodate a VAT payer’s preferred choice of filing frequency, NBR reserves the right to approve or reject an application.
For more information. kindly download the report.
