The VAT Registration Guide (Version 1.9, January 2019, updated 05 February 2026) is issued by the National Bureau for Revenue (NBR) of Bahrain and explains who must register for VAT and how. It defines a VATable person as one carrying out an economic activity independently to generate income, and sets out mandatory registration where annual supplies exceed BHD 37,500 over the previous or next twelve months, the transitional 2019 deadlines, how the threshold is computed, and the exception available to wholly zero-rated businesses. Non-residents must register from their first taxable supply with no threshold and may appoint a VAT representative. The guide also covers voluntary registration at BHD 18,750, the NBR and VAT registration steps on the online portal, VAT group eligibility and control conditions, penalties of up to BHD 10,000 for late registration, and mandatory and voluntary de-registration.