Frequently Asked Questions on VAT

Refunds

What is a refund?

Who is eligible for a VAT refund?

When will the taxpayer receive their VAT refund after submitting the request?

Tax refunds for taxable individuals

What are the conditions for a taxable person to obtain a VAT refund?

As a taxable person, can I request a refund any time I want to?

Will the NBR apply my refund to my VAT or penalties owed?

What is the timeline for a taxable person to obtain a VAT refund?

How will a taxable person receive their VAT refund?

Tax refunds for non-residents

Who is considered a non-resident under the VAT regime?

Can non-residents claim VAT refunds?

What are the eligibility criteria for a non-resident to submit a refund request under the VAT regime?

What is the timeline for a non-resident to obtain a VAT refund?

What details must be included in a refund request submitted by a non-resident?

Special VAT refund scheme

What is the special refund scheme?

Who can benefit from the special refund scheme?

Special VAT refund scheme for taxable individuals from GCC member states

What are the eligibility criteria for taxable individuals from other GCC states to obtain VAT refunds?

I am a taxable person from a member GCC state. Can I claim refunds under the Bahrain VAT regime if I’ve lost the proof of purchase of the concerned goods?

Special VAT refund scheme for foreign governments, international organizations, institutions, consular and military bodies, and diplomatic missions

What is the procedure for foreign governments, international organisations, institutions, consular and military bodies, and diplomatic missions to claim VAT refunds?

What is the timeline for foreign governments, international organisations, institutions, consular and military bodies, and diplomatic missions to obtain a VAT refund?

Is there a minimum limit for refund requests raised by foreign governments, international organisations, institutions, consular and military bodies, and diplomatic missions?

Special VAT refund scheme for tourists

Can tourists request refunds under Bahrain’s VAT regime?

What are the eligibility criteria for tourists to claim refunds?

What additional documents does a tourist need to submit along with their request application?