Bahrain: Reporting sales and corresponding adjustments at 5% in VAT return form re-enabled

Re-enabling of field for standard rated sales at 5% and corresponding adjustments / apportionment in VAT return form

Reporting sales and corresponding adjustments at 5% in VAT return form re-enabled

The National Bureau for Revenue (NBR) sent an email to taxpayers regarding re-enabling of the field for standard rated sales at 5% and corresponding adjustments/apportionment in the value added tax (VAT) return form. Taxpayers will now be able to report sales and corresponding adjustments at 5% in the VAT return form.

The NBR confirmed that taxpayers who intended to report sales at 5% or corresponding adjustments/apportionment in their VAT returns for the January and February 2023 tax periods will be required to login to the NBR portal and self-amend their returns. This is also applicable for taxpayers who have reported such transactions under other fields of the VAT return.

Taxpayers will also be required to fill and submit a self-amendment reporting form which will be available on the NBR portal until 30 April 2023. The NBR has clarified that the self-amendment forms submitted by taxpayers will be reviewed in May 2023, and any administrative penalties imposed because of the self-amendment will be rectified without submitting a review request to the NBR Reviews and Appeals Section.

Read an April 2023 report [PDF 138 KB] prepared by the KPMG member firm in Bahrain 


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