Bahrain Publishes VAT Manual on Return Filing Frequency

Bahrain's National Bureau for Revenue (NBR) has published a VAT manual on changing VAT return filing frequency. The manual aims to provide VAT payers with:

1. An overview of the VAT rules and procedures in Bahrain in relation to the process of changing VAT filing frequency between monthly and quarterly frequencies; and
2. The necessary guidance needed to navigate the NBR online portal and process for VAT Payers to change their filing frequency.

With effect from 1 January 2020, if the value of …