VAT invoice (Bahrain)

Meaning

A VAT invoice (فاتورة القيمة المضافة) is the document a business registered with the National Bureau for Revenue issues for a taxable supply. The NBR's rules give it that title, "VAT Invoice", rather than the "tax invoice" of Saudi Arabia or the UAE, and a cash sale is a VAT invoice like any other. It carries the supplier's VAT account number, the date, what was supplied and the VAT charged at 10%, in dinars to three decimals.

The NBR's FAQ sets its timing: the invoice is issued no later than the fifteenth day of the month after the month in which the VAT fell due. It is the customer's evidence for deducting the VAT, so an invoice without the supplier's number, or with the VAT wrongly worked, costs the customer its input tax as well as putting the supplier in breach.

Also called: Bahrain tax invoice · فاتورة القيمة المضافة

Example

Al Noor Trading W.L.L. delivers services on 10 October and issues VAT invoice INV-2026-0001 on 13 October: BHD 912.000 before VAT, BHD 91.200 of VAT at 10%, BHD 1,003.200 in all, each line rounded to the fils.