Bahrain: Updated VAT registration, excise registration, and general VAT guides
Updated VAT general guide provides details on VAT invoice requirements and treatment of capital assets.
The National Bureau for Revenue (NBR) released the following updated guides:
- VAT Registration Guide (dated July 22, 2026)
- Excise Registration Manual (dated July 28, 2026)
- VAT General Guide (dated July 29, 2026)
The updated VAT General Guide expands on the NBR’s earlier clarifications and forms a key part of the NBR’s ongoing efforts to provide clearer VAT guidance to taxpayers. The guide provides further details on VAT invoice requirements, including the description of the supply, as well as the treatment of capital assets under the Capital Assets Scheme.
Read an August 2026 report prepared by the KPMG member firm in Bahrain