Who can register voluntarily under VAT?

Those who are not required by law to register under VAT can still choose to do so on a voluntary basis if they meet one of these two conditions:

• The value of their annual supplies or expenses in Bahrain has exceeded BHD 18,750 in the past year.

• The value of their annual supplies or expenses in Bahrain is expected to exceed BHD 18,750 in the coming year.

The date of registration starts from the day the NBR approves the request of voluntary registration.