Bahrain
BHBahrain applies VAT under Legislative Decree No. 48 of 2018, which requires tax invoices and allows them to be electronic with the Bureau's prior approval; no structured e-invoicing obligation was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Bureau's electronic tax system
Taxable persons must register, file returns and requests, and pay VAT and penalties through the Bureau's approved electronic system. It is a filing and payment channel, not an invoice exchange or clearance system, and has no Peppol role.
Online returns and applications · Official source: Legislation and Legal Opinion Commission · Legislative Decree No. 48 of 2018 promulgating the VAT Law (English translation)
Tender Board eTendering
The Tender Board's electronic tendering system for government procurement. The Tender Board's site does not describe electronic invoicing for suppliers.
Online tendering · Official source: Tender Board · home page with eTendering access
Peppol
No national Peppol Authority is listed for Bahrain, so OpenPeppol acts as the authority.
No national Peppol specification found · Official source: OpenPeppol · Peppol Authorities
Bahrain's rules are VAT invoice rules, not an e-invoicing mandate. A business may invoice electronically, including by Peppol where its customer agrees, but electronic issuing and storage need the Bureau's prior approval under the VAT Executive Regulation. The invoice must still carry all VAT tax invoice details.
The English texts are translations published for reference; the Arabic text in the Official Gazette prevails. Check the National Bureau for Revenue's current guidance before relying on this summary, since it could not be reviewed here.
Legal guide
B2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedThe VAT Law and its Executive Regulation, in the Legislation and Legal Opinion Commission's English translations, contain no structured e-invoicing or clearance obligation. The National Bureau for Revenue's own website could not be read, so its current guidance was not checked.
Official source: Legislation and Legal Opinion Commission · Decision No. 12 of 2018, VAT Executive Regulation (English translation)VAT · tax invoices
Mandatory for taxable personsA taxable person must issue a tax invoice for each supply, including deemed supplies and advance payments, no later than the fifteenth day of the month after the supply. A tax invoice may be a written or electronic document. Credit and debit notes correct an issued invoice.
Official source: Legislation and Legal Opinion Commission · Legislative Decree No. 48 of 2018 promulgating the VAT Law (English translation)VAT · electronic invoices
Allowed with the Bureau's prior approvalTax invoices, notes and other evidence may be issued and kept electronically if the devices can produce them in hard copy, in chronological and numbered order, and prevent entries being added, removed or changed. Prior approval of the Bureau is required.
Official source: Legislation and Legal Opinion Commission · Decision No. 12 of 2018, VAT Executive Regulation (English translation)VAT · simplified invoices, registration and records
In forceSimplified tax invoices may be issued when the customer is not registered for VAT in Bahrain or the consideration does not exceed BHD 500. The mandatory registration threshold is BHD 37,500 and the voluntary threshold BHD 18,750. Copies of tax invoices must be kept for five years from the end of the year of issue.
Official source: Legislation and Legal Opinion Commission · Decision No. 12 of 2018, VAT Executive Regulation (English translation)
Timeline
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VAT Law and Executive Regulation in force
Legislative Decree No. 48 of 2018 and Decision No. 12 of 2018 took effect, introducing VAT and the tax invoice rules described above.
Official source: Legislation and Legal Opinion Commission · Legislative Decree No. 48 of 2018 promulgating the VAT Law (English translation)
Peppol in Bahrain
- Directory participants
- 1
- Document families
- 2
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 |
Registration dates in the current Directory snapshot.