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🇧🇭 Bahrain - E-Invoicing Specifications (eTax / NBR)

Status: 🟢 Mandatory | Active for all businesses Authority: NBR (National Bureau for Revenue) Platform: eTax Electronic System

1. Context & Overview

Bahrain has implemented mandatory e-invoicing through the eTax platform. The system aligns with GCC VAT requirements and focuses on real-time invoice reporting.

DateScopeObligation
2022+All businessesMandatory e-invoicing
OngoingContinuousReal-time reporting

2. Technical Workflow (Clearance Model)

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Generate XML/JSON| X[Invoice Document]
    X -->|2. Submit to eTax| eTax[eTax Platform]
    
    eTax -->|3. Validation| V[Schema + Rules]
    V -->|4. Processing| eTax
    
    eTax -->|5. Return ACK| S
    
    S -->|6. Deliver Invoice| C[Client]
    S -->|7. Store Document| DB[Archive]

🧱 Key Components

  1. TIN (Tax Identification Number): 15 digits
  2. eTax Registration: Required
  3. Invoice Format: XML/JSON GCC standard

3. Data Standards & Formats

A. Required Format

  • XML/JSON Format: GCC standard
  • Encoding: UTF-8
  • Digital Signature: Required

B. Document Types

TypeDescription
Tax InvoiceStandard VAT invoice
Simplified InvoiceB2C invoices
Credit/Debit NoteAdjustments

C. Critical Data Fields

  • TIN: Tax ID (15 digits)
  • VAT Rate: 10% standard
  • Invoice Number: Unique identifier
  • Timestamp: ISO 8601 format

4. Business Model & Compliance

A. Workflow

  1. TIN Registration: Obtain Bahraini tax ID
  2. eTax Registration: Register on platform
  3. Document Generation: Create invoice
  4. Submission: Send to eTax
  5. Delivery: Send to buyer

B. Archiving

  • Retention: 6 years
  • Format: Original document

5. Implementation Checklist

  • TIN Registration: Obtain Bahraini tax ID
  • eTax Registration: Register on platform
  • API Integration: Connect to eTax
  • Document Types: Support all types

6. Resources