The third version of "Change of VAT Return Filing Frequency Manual" is published on NBR’s website.
This manual aims to provide VAT payers with: 1. An overview of the VAT rules and procedures in the Kingdom of Bahrain in relation to the process of changing VAT filing frequency between monthly, quarterly and annual frequencies. 2. The necessary guidance is needed to navigate the National Bureau for Revenue (NBR) online portal and process for VAT payers to change the filing frequency. This manual is intended to provide general information only and does not represent exhaustive or legally binding guidelines.
The guide can be downloaded from here: