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Guide · Bahrain · Published 2026-10-11

How to invoice in Bahrain: what to include

The fields a Bahrain invoice needs, how to number and date it, when to show VAT, the e-invoicing rules, and how to fix a mistake with a credit note.

  • BD BHD
  • VAT 10%
  • VAT account number
  • A4
  • English

What every invoice must show

  • The words VAT invoice, a sequential number, the issue date, and the date of supply where it differs.
  • The name and address of both parties, and the supplier's VAT account number.
  • A description and quantity, the value and unit price excluding VAT, any discount, the rate, the VAT, and the total including VAT — all in Bahraini dinars, with the exchange rate shown if the invoice is in another currency.
  • Records may be kept in Arabic or English; there is no Arabic-only requirement. A simplified invoice is allowed where the customer is not registered or the total is 500 BHD or less including VAT.

Numbering, keeping and correcting invoices

Records and accounting books must be kept for ten years. The VAT Law period is five years after the end of the VAT period they relate to, and from 2024 Article 103(D) of the Executive Regulations adds a further five years. Records relating to real estate must be kept for 15 years, and the NBR may require a longer period, by up to five more years.

A VAT credit note is required when a supply is returned, cancelled or rejected, when its value is amended (for example a volume discount after the sale), or when bad debt relief is claimed. It must be issued no later than the 15th of the month following the month of the adjustment, must carry the label Credit Note, the sequential number of the original invoice, and the adjusted value and VAT in dinars.

Debit notes follow the same layout with the label Debit Note. Keep every note together with the original invoice so each adjustment can be traced.

Electronic invoicing in Bahrain

Not mandatory. Electronic invoices have been permitted without prior approval since November 2023, but no mandate is in force: the NBR tendered for a national platform in 2023 and again in 2025 and has published no law, specification or start date.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with National Bureau for Revenue (NBR) before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with National Bureau for Revenue (NBR).