Invoicing rules in Bahrain
Bahrain applies VAT at a standard rate of 10% (raised from 5% in January 2022). A tax invoice must show the supplier's VAT account number, the taxable amount, the VAT charged and the total in Bahraini Dinar, which is quoted to three decimal places.
- Supplier legal name, address and VAT Account Number
- Buyer name and address, plus their tax identifier where registered
- A unique sequential invoice number and issue date
- Line description, quantity, unit price and line total in BHD
- Taxable amount, 10% tax amount and gross total payable
- Payment terms, due date and bank transfer details