Law & Regulations

Law & Regulations

The Law and Executive Regulations delineated in this section outline and define the rules and procedures regulating the implementation of VAT.

The Unified Agreement for VAT of the Cooperation Council for the Arab States of the Gulf

The GCC countries agreed to implement VAT at a standard rate of 5%. The Unified Agreement for VAT of the Cooperation Council for the Arab States of the Gulf was published by the Official Gazette in its issue number 3387 on the 6th of October 2018.

To access the Unified Agreement for VAT of the Cooperation Council for the Arab States of the Gulf, please follow the link.

This Unified Agreement for VAT of the Cooperation Council for the Arab States of the Gulf must be altered into domestic legislation across the GCC Member States, as such Bahrain VAT Law and Executive Regulations have been established.

VAT Law

The VAT Law defines the introduction of VAT chartered in the Unified Agreement for VAT of the Cooperation Council for the Arab States of the Gulf. It has been effective in Bahrain as of January 1st, 2019.

The VAT law was officially approved and published in October 2018.

To access the VAT law, please follow the link.

VAT Executive Regulations

The VAT Executive Regulations detail rules for implementation expanded on the areas covered within the Bahrain VAT Law. It gives VAT payers sufficient information to fulfill their VAT compliance requirements.

To access the Bahrain VAT regulations, please follow the link.

To access the summary of the Bahrain VAT regulations, please follow the link.

To access the list of basic food items that are not be subject to VAT at 5%, please follow the link.