Aqid ERPMonthly or quarterly, and the deadline
The NBR sets your tax period when you register. Under the VAT Executive Regulations, a business whose annual supplies exceed BHD 3 million files monthly, with periods that follow the Gregorian calendar months. Everyone else files quarterly, on calendar quarters: January to March, April to June, July to September and October to December.
A business below the threshold may ask the NBR to move to monthly filing, for example to recover input VAT sooner when it regularly reclaims more than it owes. The NBR can approve or reject the request, so keep filing on your current period until it confirms the change.
The return and the payment of the net VAT are both due by the last day of the month after the period ends. The return is filed online through the business's NBR account. Some examples for the periods closing around now:
| Quarter July–September 2026 | Due by 31 October 2026 |
|---|---|
| Month September 2026 | Due by 31 October 2026 |
| Month October 2026 | Due by 30 November 2026 |
| Quarter October–December 2026 | Due by 31 January 2027 |
What goes into the return
The NBR return has three parts. Each line asks for the value of the supplies and, where VAT applies, the VAT on them, adjusted for credit notes issued in the period.
- Sales: standard-rated sales at 10%, sales to VAT-registered customers in other GCC states, sales under the domestic reverse charge, zero-rated domestic sales, exports, exempt sales, and the total.
- Purchases: standard-rated domestic purchases, imports on which VAT was paid or deferred at customs, imports under the reverse charge, purchases under the domestic reverse charge, purchases from unregistered suppliers and zero-rated or exempt purchases, and the total.
- The settlement: total VAT due for the period, corrections from earlier periods, any credit carried forward, and the net VAT payable or reclaimable.
A worked example
A quarterly filer's July–September 2026 quarter, with standard-rated and zero-rated sales and standard-rated purchases, in BHD to three decimals:
| Standard-rated sales BHD 84,500.000: VAT at 10% | BHD 8,450.000 |
|---|---|
| Exports BHD 12,000.000: zero-rated | BHD 0.000 |
| Standard-rated purchases BHD 41,200.000: input VAT at 10% | BHD 4,120.000 |
| Net VAT payable (8,450.000 − 4,120.000) | BHD 4,330.000 |
| Return filed and paid by | 31 October 2026 |
Correcting a mistake
An error of your own in a filed return that changes the net VAT by less than BHD 5,000 is corrected in the current return, on the line for corrections from earlier periods, entering the VAT correction rather than the sales or purchase amount. Any other correction, or one of BHD 5,000 or more, is made with the NBR's self-correction form.
Late filing, late payment and other penalties
- Filing the return or paying the VAT late: under Article 60 of the VAT law, a fine of between 5% and 25% of the tax. On the BHD 4,330.000 above, that is between BHD 216.500 and BHD 1,082.500; the NBR sets the rate within the range.
- The NBR's administrative fines are either a fixed amount of up to BHD 10,000 or a share of up to 25% of the VAT due, depending on the violation. The law's text sets the 5% to 25% band for a delay of up to 60 days, while the NBR's own FAQ lists not filing or paying within 120 days of the deadline as a separate violation, so check the NBR for the window that applies now.
- Tax evasion is an offence under Article 63 of the law, and the NBR can take legal action over it.
How Aqid ERP helps
Aqid ERP lays out the NBR's return from the ledger as you work: standard-rated at 10%, zero-rated and exempt sales and purchases, imports, reverse charge and corrections, in the boxes the portal asks for. Open any box to see the invoices and bills behind it, in three-decimal dinars.
Once a period is filed you can lock it; later changes post to the open period as adjustments, so the filed figures stay as submitted. The return is a working paper: you file it on the NBR portal yourself, and the layout has not yet been checked against the portal with a live filing.