05.27.22

First step on e-invoicing implementation

While the Bahrani Cabinet is reviewing the proposed suspension of VAT, the National Bureau of Revenue has launched a survey to estimate the volume and nature of VAT invoicing, which included a mandatory questionnaire on invoicing patterns and the use of e-invoicing. It is likely that this information will be used in the preparation for electronic invoicing.

Bahrain is likely to follow Saudi Arabia’s lead in implementing e-invoicing in a pre-clearance model, which will require VAT-registered businesses to submit their sales invoices to the NBR for approval before sharing them with customers.