Aqid ERPBahrain's own title
The NBR's rules give the invoice of a VAT-registered business the words "VAT Invoice" (فاتورة القيمة المضافة), not "Tax Invoice". The template carries them, with:
- The supplier's name, address and VAT account number, and the customer's where it is registered.
- A sequential invoice number, the date of issue and the date of supply.
- For each line: a description, the quantity, the unit price, the taxable amount and the VAT at 10%.
- The totals in BHD, to three decimals.
The sample, line by line
Three lines at 10%. The dinar has 1,000 fils, so every amount is kept to three decimals and the VAT on each line is rounded half up to the fils:
| Consulting services, 1 × 500.000 | 500.000 + 50.000 VAT |
|---|---|
| Software subscription, 1 × 111.500 | 111.500 + 11.150 VAT |
| Training, 2 × 150.250 | 300.500 + 30.050 VAT |
| Total with VAT | BHD 1,003.200 |
When to issue it
The NBR's FAQ sets the date: no later than the fifteenth day of the month after the month in which the VAT fell due. A cash sale is a VAT invoice too, under the same title.