按地区划分的税率 巴林

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

Bahrain operates a standard 10% Value Added Tax (VAT) framework. While resident businesses are subject to specific revenue thresholds for voluntary or mandatory registration, non-resident suppliers of digital products must register from their very first taxable transaction with a local consumer. 

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巴林

Bahrain implemented Value Added Tax on 1 January 2019 as part of the GCC Common VAT Agreement. The standard rate is 10%. The National Bureau for Revenue (NBR) administers VAT, handling registrations, collections, and compliance.

官方政府链接： National Bureau for Revenue

10.00%

电子产品和服务增值税/销售税率

税率降低的产品类别

No specific reduced rate for digital goods and services

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

From your first B2C sale

可在线注册

是 

需要当地代表

Required for non-resident businesses without fixed establishment registering for VAT

注册流程

Apply via NBR portal; submit business registration documents and tax identification information

应纳税的数字和电子服务清单

SaaS, software & digital products

罚款

Failure to register within 60 days: up to BHD 10,000.

Late filing or late payment (within 60 days): 5-25% of declared/paid tax.

False import or supply information: 2,5-5% of unpaid tax per month.

Late payments also accrue interest.

注册门槛

  • First sale (non-resident)
  • BHD 37.500 (resident mandatory);
  • BHD 18.750 (resident voluntary);

申报间隔

Quarterly or monthly depending on turnover

申报截止日期

The last day of the month

电子发票要求

尚未强制

记录保存

5 years

How-To Guides: Bahrain SaaS VAT

步骤：1 确定您是否需要注册。

Effective January 1, 2019, Bahrain requires non-resident vendors of digital services to consumers (B2C) in Bahrain to register for and collect VAT, regardless of the sales amount.

步骤：2 商业注册

Registration is managed via the National Bureau for Revenue (NBR) portal. Non-residents can register directly or via a local tax representative.

步骤：3 纳税人识别号/增值税号

A 15-digit VAT Registration Number is issued by the NBR upon successful registration.

步骤：1 标准增值税税率

The standard rate in Bahrain is 10% (increased from 5% in 2022).

步骤：2 增值税计算公式

要计算您的税额，请使用以下公式：

 

Tax Value = Net Price X 10.00%

步骤：3 反向收费 (B2B)

Applies. When selling to a VAT-registered business in Bahrain, the supplier does not charge VAT; the buyer accounts for it on their own return.

步骤：1 B2C销售

You must charge 10% VAT on all SaaS subscriptions sold to private individuals or non-VAT-registered entities in Bahrain.

步骤：2 B2B销售

VAT is not charged if the buyer provides a valid Bahraini VAT ID. Apply the Reverse Charge Mechanism (RCM).

步骤：3 发票要求

税务发票必须包含：

  • Supplier name, address, and 15-digit VAT ID
  • Customer name and address
  • 顺序发票号码
  • 开具日期和供应日期
  • SaaS服务描述
  • Total amount in BHD (or exchange rate used)
  • VAT rate and amount charged per line item.

步骤：1 申报周期

应申报税款：

  • monthly (if annual supplies > BHD 3M)
  • quarterly (if $\le$ BHD 3M).

步骤：2 申报截止日期

Filing deadline is the last day of the month following the end of the tax period (e.g., Q1 return is due April 30th).

步骤：3 提交

Electronic filing is done via the NBR e-Service Portal. Payments are made via Fawatri/Fawateer or wire transfer.

步骤：4 记录保存

Tax records should be kept minimum of 5 years (standard). 

PayPro Global 解决方案：简化注册与财政代表

Navigating Bahrain’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

不堪SaaS销售税合规的重负？

我们的SaaS税务专家团队随时为您提供帮助。立即联系我们，享受免费咨询。 

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