How Do You Reclaim VAT in Bahrain?
A taxable person in Bahrain may request a VAT refund within five years, and the National Bureau of Revenue must decide on the request within sixty days.
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What Are the VAT Penalties for Late Filing in Bahrain?
Bahrain's VAT Law imposes an administrative fine of between 5% and 25% of the tax due for late filing of a return or late payment of tax.
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Who Is Subject to Bahrain's Domestic Minimum Top-Up Tax (DMTT)?
Bahrain's Domestic Minimum Top-Up Tax applies to entities of multinational enterprise groups with annual revenue of EUR 750 million, at a rate of 15%.
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What Are the Excise Tax Rates in Bahrain?
Bahrain's Excise Tax Law imposes a 100% rate on tobacco and energy drinks, and a 50% rate on carbonated (soft) drinks.
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What Is the VAT Return Filing Deadline in Bahrain?
A VAT return in Bahrain must be filed for each tax period no later than the last day of the month following the end of that period.
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What Is the Difference Between Zero-Rated and Exempt VAT Supplies in Bahrain?
Zero-rated supplies remain taxable with a right to deduct input tax, while exempt supplies are not taxable and carry no right to deduct related input tax.
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How Is Input Tax Deducted Under Bahrain VAT?
A taxable person in Bahrain may deduct input tax paid on its taxable supplies, provided it retains the tax invoice or customs documents.
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What Must a Tax Invoice Include in Bahrain?
Bahrain's VAT Executive Regulation requires a tax invoice to contain fourteen items and to be issued within fifteen days of the month of supply.
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When Must a Business Register for VAT in Bahrain?
VAT registration in Bahrain is mandatory once annual supplies exceed 37,500 dinars; voluntary registration is available at half that threshold.
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What Is the VAT Rate in Bahrain?
Bahrain levies Value Added Tax at a standard rate of 10% on the value of a supply or import, unless the law provides for an exemption or a zero rate.
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