Many Middle Eastern countries are on their own e-invoicing journey, and that includes Bahrain.
Bahrain does not have a mandate for electronic invoicing, though its National Bureau for Revenue (NBR) is developing a national obligation and central platform to facilitate it.
While no exact obligations are in place, VAT registered businesses may issue and retain invoices and related documents electronically without prior NBR approval.
This page details the current e-invoicing situation in Bahrain, as well as the upcoming mandate and its requirements.
The Government of Bahrain has no mandate for e-invoicing, including for business-to-business (B2B) transactions. Therefore, there is no obligation to issue an invoice electronically.
Businesses who supply other businesses simply have to comply with Bahrain’s VAT regime, though VAT-registered organisations can issue and retain documents like invoices in electronic form if:
There are no published establishment or rollout dates for electronic invoicing in Bahrain, including business-to-government (B2G) transactions.
Organisations that supply Bahrain government entities and public bodies are under typical invoice rules, though certain authorities may require additional invoices to be uploaded through designated procurement or payment systems. To be clear, this is separate from a national e-invoicing mandate.
NBR seeks external support to review the existing legal framework for potential future digitisation opportunities
NBR tenders for support for future e-invoicing campaigns
NBR tenders for a technology provider to design, implement and operate a central e-invoicing platform
NBR seeks further policy support for a national tax digitisation programme
While Bahrain is yet to mandate electronic invoicing, it is clear that an obligation is on its way. For businesses operating in Bahrain, it is important you are set up for success when these requirements come into effect.
Bahrain is not unique in this: almost every nation has either implemented e-invoicing or is exploring the idea. For multinational enterprises, it can be tough to stay on top of all the compliance obligations and any changes that come.
Sovos is your ideal partner for tax and e-invoicing compliance. Our finger is on the pulse of these business-critical functions. We stay on top of these developments, and how you can adapt to them with ease and confidence, so you can focus on your business.
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No, there is no mandate for businesses to issue or receive electronic invoices in Bahrain. There are plans for e-invoicing to be introduced via a central platform, but no dates have been announced through official channels.
As no mandate has been officially announced yet, there are no format requirements for electronic invoices at this time.
While it will not be an exact copy, Bahrain’s e-invoicing mandate and system (should it follow through with plans to implement such an obligation) is expected to be close in function to that of Saudi Arabia’s e-invoicing structure, ZATCA.