Frequently Asked Questions on VAT

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Under what conditions is a taxpayer required to de-register on a mandatory basis?

Both resident and non-resident taxpayers are required to de-register when they no longer meet the criteria to be registered. Let’s look at the conditions for residents and non-residents individually:

Both residents and non-residents must de-register when: They are no longer conducting any economic activity in Bahrain, or They have not made any taxable supplies for 12 consecutive months.

A resident must de-register when:

  • The value of their annual supplies and expenses during the last 12 months has dropped to lower than the voluntary registration limit, and

  • The value of their annual supplies and expenses is not expected to exceed this limit in the upcoming 12 months either.

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