| Date | Change | Applies to |
|---|---|---|
| Jan 2019 | VAT introduced at 5% | All VAT-registered entities |
| Jan 2022 | Standard rate raised to 10% | Live β all standard-rated supplies |
| 2026 (expected) | E-invoicing consultation β pilot | Large taxpayers first |
| 2027 (expected) | SME e-invoicing rollout | All VAT-registered businesses |
10% VAT with correct BHD rounding
Every calculation uses banker's rounding to 3 decimals β the NBR default β so quarterly returns tie back to the fils on the invoice.