The document outlines VAT registration and invoicing details for Bahrain, Saudi Arabia, and the UAE, indicating that online portals for tax services are available. It provides information on tax invoicing requirements, transitional provisions for goods, and self-billing procedures, as well as detailing exceptions for certain indirect tax deductions. Additionally, it lists guidelines for capital assets and transactions that are ineligible for VAT deductions.

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BAHRAIN VAT

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BAHRAIN VAT
Description For Bahrain For Saudi Arabia For UAE
VAT Registration Details Awaited Online Portal
https://www.vat.gov.sa/en
Online Portal
https://eservices.tax.gov.ae/
en
Group Registration Copy of Rules and
Regulations awaited
Single and/or Group
Registration Facility Available
Single and/or Group
Registration Facility Available
Accounting Details Awaited Invoice Level VAT Accounting
& Reporting
Line Item Accounting &
Reporting
Procurement from
Unregistered
Vendors
Details Awaited Reporting in Tax Return Reporting in Tax Return
Imports Details Awaited Reverse Charge Mechanism Reverse Charge Mechanism

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BAHRAIN VAT
Description For Bahrain For Saudi Arabia For UAE
Transitional
Provision
Details Awaited on
Goods Return /
Credit / Debit
Notes
The clarifying rules below specify
the date on which a non-continuous
service of goods is deemed to have
been made:
• The supplier agrees to grant a
retrospective discount on the
supply;
• An error in calculation requires the
supplier to charge an additional or
reduced amount; or
• The goods are returned because of
a defect the supplier gives a refund
In these cases, the supplier is
obliged to provide a credit note or a
debit note to reflect the change in
price.(8)
The date of supply remains the date
that the goods or services were
supplied – and the adjustment
should
have an identical tax treatment to
the original supply. Therefore, credit
notes or debit notes reflecting
adjustments to supplies taking place
before 1 January 2018 should not
include any VAT.
The clarifying rules below specify the
date on which a non-continuous
service of goods is deemed to have
been made:
• The supplier agrees to grant a
retrospective discount on the supply;
• An error in calculation requires the
supplier to charge an additional or
reduced amount; or
• The goods are returned because of
a defect the supplier gives a refund
In these cases, the supplier is obliged
to provide a credit note or a debit
note to reflect the change in price.(8)
The date of supply remains the date
that the goods or services were
supplied – and the adjustment should
have an identical tax treatment to the
original supply. Therefore, credit
notes or debit notes reflecting
adjustments to supplies taking place
before 1 January 2018 should not
include any VAT.

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BAHRAIN VAT
Description For Bahrain For Saudi Arabia For UAE
Simplied /
Regular Tax
Invoice
Details Awaited Below 1000 SAR, simplied Tax
Invoice can be issued.
a. include the date of issue, the
name, address and VAT
identification number of the
supplier.
b. the statement of goods or
services supplied, payment for
goods or services, and a clear
statement of the tax payable or
indication that the total payment
(consideration) includes the tax in
respect of the supply of goods or
services.
c. A simplified tax invoice may not
be issued with respect to internal
supply or exports.
Below specified limit, simplied Tax
Invoice can be issued.
a. include the date of issue, the
name, address and VAT identification
number of the supplier.
b. the statement of goods or services
supplied, payment for goods or
services, and a clear statement of the
tax payable or indication that the
total payment (consideration)
includes the tax in respect of the
supply of goods or services.
c. A simplified tax invoice may not be
issued with respect to internal supply
or exports.
Tax Return Details Awaited Online Portal
https://www.vat.gov.sa/en
Online Portal
https://eservices.tax.gov.ae/en

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BAHRAIN VAT
Description For Bahrain For Saudi Arabia For UAE
Self Billing Details Awaited Self-billing refers to when a
customer produces an invoice to
document input tax it paid to a
supplier, instead of the supplier
providing that invoice. Self-billing
is allowed in cases where the
customer and supplier have
agreed on it as the preferred
method of tax invoicing (and the
supplier has specifically agreed he
will not invoice for VAT).
Self-billing refers to when a customer
produces an invoice to document
input tax it paid to a supplier, instead
of the supplier providing that invoice.
Self-billing is allowed in cases where
the customer and supplier have
agreed on it as the preferred method
of tax invoicing (and the supplier has
specifically agreed he will not invoice
for VAT).
Self Supply Details Awaited Goods or services that a taxable
business supplies to it are not
taxable (with the exception of
nominal supplies). This includes
instances where one member of a
VAT group provides services to
another member of that group.
Goods or services that a taxable
business supplies to it are not taxable
(with the exception of nominal
supplies). This includes instances
where one member of a VAT group
provides services to another member
of that group.
VAT Invoicing Partial Details
Available
Mandatory Details required on
Invoice were mentioned in
guidelines.
Business Place wise reporting and
Invoicing. Mandatory Details required
on Invoice were mentioned in
guidelines.

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BAHRAIN VAT
Description For
Bahrain
For Saudi Arabia For UAE
Capital Goods Details
Awaited
a. If the assets are bought after the
registration, then the full amount of
input tax can be deducted
immediately in case the full amount
is paid upfront and the intended
use of the capital asset is zero rated
or standard rated supplies.
b. However, if the price is paid in
installments, VAT is accounted for
with the periodic payments in line
with the general principle of tax
point.
A Capital Asset is a single item of expenditure of the
business amounting to AED 5,000,000 or more
excluding Tax, on which VAT is payable and has
estimated useful life equal to or longer than 5 or 10
years.
1. 10 years in case of a building or a part thereof
2. 5 years for all Capital Assets other than buildings
or parts thereof
Apart from the capital assets, if the business incurs
an expenditure consisting of smaller sums which
collectively amount to AED 5,000,000 or more, it
will be treated as a single item of expenditure of
AED 5,000,000 or more. This will be applicable only
when sums are staged payments for any of the
following:
1.For the purchase of a building.
2.For the construction of a building
3.The sum incurred is in relation to an extension,
refurbishment, renewal, fitting out, or other work
undertaken to a building, except where there is a
distinct break between any such work being
undertaken, in which case they will be considered to
be separate items of expenditure.
4.For the purchase, construction, assembly or
installation of any goods or immovable property
where components are supplied separately for
assembly.

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BAHRAIN VAT
Description For Bahrain For Saudi Arabia For UAE
Transactions
Ineligible for
Deduction
Details
Awaited
a. No input tax paid on sports,
entertainment, or cultural services
can be deducted
b. Input tax paid on catering
services in hotels, restaurants and
similar venues cannot be deducted
c. Input tax paid on “restricted
motor vehicles” or related services
cannot be deducted. Restricted
motor vehicles are vehicles that
are not exclusively for company
purposes or intended for resale
d. Input tax paid on any other
goods or services used for private
or other non-business reasons
cannot be deducted.
1. Supplies used to make exempt supplies
2. Entertainment services provided to non-
employees
3. Motor vehicles used for personal use
4. Goods or services purchased for use by
employees

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