E-invoicing status at a glance
| Item | Status (October 2026) |
|---|---|
| Mandatory e-invoicing | Not in force for B2B, B2G or B2C |
| Official go-live date | Not published by the NBR |
| Expected model | Commentators expect a central clearance model similar to Saudi Arabia, phased by turnover, starting with large taxpayers — not confirmed |
| Pilot | Some vendors report a pilot with selected taxpayers in 2026; not confirmed by the NBR in public material we found |
Follow the NBR for the official announcement. Until then, electronic invoices in the ordinary sense (a PDF by email) are an invoicing method, not “e-invoicing” in the clearance sense.
VAT invoice rules that apply now
| Rule | Requirement |
|---|---|
| VAT rate | 10% standard rate, since 1 January 2022 (Law No. 33 of 2021) |
| When to issue | By the 15th day of the month after the month of supply |
| Full tax invoice | For supplies to VAT-registered customers, unless a simplified invoice is allowed |
| Simplified tax invoice | When the customer is not VAT-registered, or is registered and the total is BHD 500 or less |
| Currency | Amounts can be in another currency, but VAT must also be shown in Bahraini dinars |
| Language | Arabic or English |
Fields on a full tax invoice
- The words “Tax Invoice”.
- Supplier’s name, address and VAT account number.
- Customer’s name, address and VAT account number (if registered).
- Sequential invoice number and date of issue, and date of supply if different.
- Description, quantity and unit price of the goods or services.
- Taxable amount, VAT rate and VAT amount for each rate, and the total, with VAT in BHD.
- A note where reverse charge, zero rate or exemption applies.
Worked example
An illustration of a Manama supplier invoicing a registered customer.
| Line | Qty × unit price (BHD) | Taxable (BHD) | VAT 10% (BHD) |
|---|---|---|---|
| IT support (monthly) | 1 × 350.000 | 350.000 | 35.000 |
| Laptop | 2 × 280.000 | 560.000 | 56.000 |
| Total | 910.000 | 91.000 | |
| Amount payable | BHD 1,001.000 |
The total is above BHD 500 and the customer is registered, so a full tax invoice is required. Bahraini dinars use three decimal places, so make sure your system rounds to fils, not to two decimals.
Getting ready for e-invoicing anyway
- Issue every invoice and credit note from one system with sequential numbers, and never edit an issued invoice.
- Keep customer VAT account numbers and addresses complete.
- Check that your ERP handles three-decimal currency and can add XML output and an API connection.
- Keep records for the period the VAT law requires (generally five years, longer for real estate); confirm with your adviser.
- Learn from your neighbours: see ZATCA in Saudi Arabia and the GCC e-invoicing comparison.
Where WebSoftOS stands
WebSoftOS runs ERPNext, which supports multi-currency books including three-decimal currencies. A Bahrain e-invoicing integration does not exist because the NBR has not published a specification; we will review it when it does. Talk to us if you want to be told.
Frequently asked questions
Is e-invoicing mandatory in Bahrain?
Not as of October 2026. The NBR has not put an e-invoicing mandate in force or published an official go-live date.
What is the VAT rate in Bahrain?
10%, since 1 January 2022 under Law No. 33 of 2021.
When must a tax invoice be issued in Bahrain?
By the 15th day of the month following the month in which the supply took place.
When can a simplified tax invoice be issued in Bahrain?
When the customer is not VAT-registered, or is registered and the total consideration is BHD 500 or less.
Practical, India-specific guides from the team behind WebSoftOS cloud ERP, by Ridhi Technologies, Zirakpur, Punjab.