VAT Voluntary Disclosure

VAT Non-resident Refund Scheme

VAT REFUND APPLICATION SCHEME FOR NON-RESIDENT PERSONS

Non-Resident Persons that are not registered for VAT in the Kingdom of Bahrain may claim a refund on the VAT paid on purchases made within the kingdom, in accordance with Article 90 of the VAT executive regulations. VAT can be reclaimed by sending a completed refund application form, along with all required supporting documents, to registration@nbr.gov.bh.

Payments will be refunded by bank transfer using the account details provided in the refund application form. Note that 1) the applicant will bear the cost of any currency exchange fees, and 2) if NBR is unable to pay the amount to the bank account stated in the application form in BHD, disbursement will be made in a suitable alternative currency.

Refund eligibility criteria:

A Non-Resident Person might be eligible to receive a VAT refund if the below criteria are met:

• The refund applicant is not registered or obliged to register for VAT in Bahrain
• The refund applicant is registered for VAT or any other similar tax in their country of residence
• The country of residence of the refund applicant has a process to refund VAT to persons registered for VAT in Bahrain.
• The refund applicant is entitled to claim a VAT refund if the total VAT claimed is equal to BHD 200 or more
• The VAT refund is being claimed for supplies used to conduct their business activity
• The refund applicant has not already submitted a refund application for the same calendar year

Please refer to the refund application form for more details on the eligibility criteria.

Refund Application timelines

• If the applicant is eligible, the application form and supporting documents should be submitted to registration@nbr.gov.bh between 1 January and 31 March in the calendar year after which VAT was paid
• NBR may request additional information from the applicant to process the application, which must be provided within 30 days of the request 

Please contact us if you have any queries about the refund conditions or the application process.