Bahrain issue guidance on how to ensure VAT invoices are compliant for refund.

The new VAT system has been live in Bahrain since January 1st 2019.

Bahrain VAT invoice guidance

Supplies of goods and services by a taxable person in Bahrain are generally subject to VAT in Bahrain at the standard-rate of 5%, unless they are specifically subject to VAT at the zero rate or exempt from VAT.

Read more about the full regime here.

In support of the new regime, the government in Bahrain has issued guidance on how to ensure your VAT invoice is eligible for reclaim.

A VAT Invoice must contain at least the following:

  1. The words VAT Invoice clearly stated.
  2. The name, address of the Subject to VAT Person and his Registration Number.
  3. The name and address of the Customer
  4. The date of issue of the VAT Invoice and the date of supply or date of payment if these differ from the date of issue.
  5. A sequential invoice number.
  6. A description of the Goods or Services supplied.
  7. The quantity of the Goods supplied.
  8. The value of the Supply in Dinars, with the unit price exclusive of VAT in Dinars.
  9. The value of discount, if any, and the net value of the Supply in Dinars.
  10. The rate and amount of VAT applicable.
  11. The total amount due on the Supply inclusive of VAT in Dinars.
  12. The exchange rate applied where a currency other than the Dinar is used.
  13. An explicit reference where VAT has been calculated based on the profit margin mechanism.
  14. An explicit reference where the transaction has been exempted from VAT.
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