Can businesses change the type of their VAT Return in Bahrain?

Taxable businesses in Bahrain can change their type of VAT Return from, full VAT Return to a Simplified VAT Return. There are certain conditions to be met to change to Simplified VAT Return:

• VAT payer should not be registered as a VAT Group for the purpose of VAT in Bahrain
• Annual supplies made by the VAT payer/applicant should be below BHD 100,000

The speciality of a simplified VAT return in Bahrain is that it can be used by monthly or quarterly filers provided that the above two mentioned conditions are met. The adaption from full VAT Return to a simplified VAT return in Bahrain has not been made a mandatory requirement by the National Bureau for Revenue (NBR).

How to apply for Simplified VAT Return in Bahrain?

If you are a VAT Payer not registered as a VAT Group and if your annual supplies is below BHD 100,000/- then you may apply for simplified VAT Return in Bahrain. The application for Simplified VAT Return in Bahrain is totally an online process which has been facilitated by the NBR.

 5 Steps to Simplified VAT Return in Bahrain

Step 1: Log in to the NBR portal using your registered User ID and password of the account for which you would like to change the VAT filing form type to Simplified VAT Return in Bahrain. The User ID and password you are using should be the same that you have used during VAT registration and VAT Return filing.

Step 2: Once you have logged in, on the home page you will see “VAT payer Service Request” – Click there.

Step 3: You should be redirected to the service requests page. In cases, if you have any other open service requests to NBR with regard to VAT, they will also be displayed in the service requests page. Now you have to click on to “Create New Service”, a drop-down appears and from there you get access to the wide list of services provided by NBR to VAT Payers in Bahrain. Among other services listed, you will also see “Change VAT Return form Type” click in there to access the change return form type application.

Step 4: the applicant should make sure to review their VAT payer details before they choose a preferred VAT return form type. If there are changes to be made you may make the necessary changes by clicking “Update VAT Payer Details” on the homepage of the NBR portal. Be careful to review your information are all correct and ready to move forward, only then click on the “Next Step”.

Step 5: In circumstances where you do not meet the conditions to apply for Simplified VAT Return in Bahrain and you still apply, you will be notified through a pop-up message while applying. If a VAT payer in Bahrain meet the required conditions for Simplified VAT Return in Bahrain and are eligible to apply, you will be redirected to the next page where you must agree to and acknowledge all the statements.

Once a VAT payer in Bahrain submits their request for Simplified VAT Return in Bahrain, they may expect to see a confirmation page stating that they request for Simplified VAT Return was successfully submitted.

Also, please note that all eligible VAT payers in Bahrain who meet the conditions to apply for Simplified VAT Return will be able to shift to the Simplified VAT Return, but at the same time NBR reserves the right to shift back any of the VAT payers in Bahrain to the Full VAT Return at any given point of time.

How long does the process to change to  VAT Return Bahrain take?

Once the application has been successfully submitted to Simplified VAT Return, the applicant will receive a notification on their registered e-mail id and phone number and a letter titled “Successful application to use the simplified VAT return form” under “My Documents” in the NBR portal.

After the Simplified VAT Return application has been successfully submitted, the request will be implemented. All the existing and future VAT Returns of the VAT payer which has not been yet filed will also be switched to the Simplified VAT Return. The VAT Returns which a VAT payer have already filed will remain unaffected with the change and will still be displayed and/or amended using the full form.

Is there a deadline for a VAT Payer in Bahrain to submit a request to change to VAT return filing in 2020?

For all the VAT Payers in Bahrain know that there is no deadline to opt or apply for Simplified VAT Return Filing in Bahrain. As long as you meet the conditions prescribed by the NBR to apply for Simplified VAT Return Filing, you can always choose for Simplified VAT Return Filing anytime on the NBR portal.

Our Tax Experts in Emirates Chartered Accountants Group Bahrain believe in a proactive approach to tax advisory services with a cost-effective and tailor-made option that is preferred by businesses all over. Our team of professionals is well versed with the Bahrain VAT Law as well as the UAE VAT Law  They are also equipped with practical experience of implementing VAT in UAE and VAT in Bahrain.

Our wide range of services includes:

• VAT Registration
• VAT Training 
• VAT Implementation 
• VAT Return Filing Service
• VAT Consultancy 
• Accounting for VAT Compliance

We’d be happy to support you – Call us!