Bahrain Tax ID Guide — VAT Account Number & CR Number
The number a Bahraini business puts on its invoices is its VAT account number (رقم حساب القيمة المضافة): a 15-digit number issued by the National Bureau for Revenue (NBR) when the business registers for VAT. The VAT law calls it the "Registration Number" — "a unique Tax identification number issued by the Bureau to a Person who is registered for Tax purposes". [1] The law also refers to it as the "Tax registration number", which must appear on every return, tax invoice and credit or debit note. [1] The abbreviation "TRN" is mostly used in the UAE; in Bahrain, ask for the VAT account number. The other number you will see on Bahraini paperwork is the Commercial Registration (CR) number, issued by the Ministry of Industry and Commerce (MOIC) through its Sijilat system.
Bahrain's Tax IDs at a Glance
| Number | Issuer | Format | Who has one | Check digit |
|---|---|---|---|---|
| VAT account number | NBR | 15 digits, no prefix — e.g. 200000000000002 | VAT-registered businesses and individuals; one per legal person | None published |
| VAT group account number | NBR | A separate account number for the group | A registered VAT group (used by its representative) | None published |
| NBR profile number | NBR | Not published | Anyone who opens an NBR profile before registering | — |
| Excise / DMTT account number | NBR | Not published | Excise registrants; multinational groups in scope of the DMTT | — |
| Commercial Registration (CR) number | MOIC (Sijilat) | Registration number + branch number — e.g. 12345-1 (illustrative) | Companies, foreign branches, sole proprietors | None published |
VAT Account Number
| Field | Detail |
|---|---|
| Length | 15 digits, numbers only |
| Prefix | None — do not add BH |
| Structure | NBR says only that the first 10 digits are the taxpayer's TIN |
| Branches | One number for the whole legal entity |
| Check digit | None published |
| Official example | 200000000000002 — NBR's sample certificate |
NBR's FAQ describes the VAT account number as "a unique number (consist of 15-digits)" issued as part of the VAT registration certificate. It must appear on every VAT invoice, credit note and debit note, and it is different from the business's Excise account number if it has one. [2] NBR's online-portal FAQ refers to the first 10 digits as the TIN; it publishes no meaning for the remaining five. [3]
Branches do not get their own number. "All branches of the same legal entity are registered under one VAT payer with the same VAT certificate and VAT account number", and a person should apply for only one VAT account number. [2] A branch suffix such as -1 belongs to the CR number, not to the VAT number.
The number appears on the VAT registration certificate, which the registrant downloads from the NBR portal and must display at its premises. [4] NBR's VAT General Guide shows a sample certificate with the illustrative number 200000000000002 — use that, not a real business's number, for testing and documentation. [5]
VAT groups
Related companies registered as a VAT group receive a VAT group account number alongside the members' own numbers. The group representative's VAT account number must appear on all group members' VAT invoices. [6]
NBR profile, Excise and DMTT numbers
Registration starts with an NBR profile, and NBR issues a profile number when the profile is approved. NBR states that this profile number "cannot be used for VAT, Excise or DMTT purposes": each tax has its own account number, issued on a separate registration. [2] Excise registrants receive an Excise account number, and multinational groups within the 15% Domestic Minimum Top-up Tax (DMTT), in force since 1 January 2025, register for a DMTT account. [7] NBR does not publish the formats of these numbers.
Commercial Registration (CR) Number
The CR number identifies a business in the commercial register kept by MOIC. It is written as the registration number followed by a branch number — for example, 12345-1 would be branch 1 of registration 12345. MOIC's Sijilat user guide tells users to "type the CR number without the branch number". [8] MOIC publishes no fixed length for the registration number. Sole proprietors hold an Individual CR (ICR): each personal ID can have only one ICR registration number, which can be branched.
A CR number is not a VAT number. A business can have a CR without being VAT-registered, and a person can be VAT-registered without a CR (see below). NBR's lookup accepts either number.
Check Digit
Neither NBR nor MOIC publishes a check-digit algorithm. NBR's lookup form only limits the VAT number to 15 characters. A format check can therefore confirm that a VAT account number is 15 digits, but only NBR's lookup confirms that it was issued.
Who Must Register for VAT
| Who | Rule |
|---|---|
| Residents — mandatory | Annual VATable supplies (standard- and zero-rated) above BHD 37,500, measured over the past 12 months or expected in the next 12 |
| Residents — voluntary | Supplies or expenses above BHD 18,750; must stay registered for at least 24 months |
| Non-residents | No threshold for supplies to unregistered customers in Bahrain |
| Deadline | 30 days from the end of the month in which the threshold is exceeded, or 30 days before the month in which it is expected to be |
The thresholds are set by articles 33 and 44 of the VAT Executive Regulations. [9] NBR applies them to "any entity or individual residing in the Kingdom of Bahrain engaged in an economic activity, including those without a commercial registration (CR), whether the activity is conducted through an establishment or social media or any other means". [10] Late registration can attract a penalty of up to BHD 10,000, and NBR can register a person automatically from the date the threshold was reached. [1] [9]
How to Register
Registration is done through the NBR e-services portal. The applicant first creates an NBR profile — identified by CR, personal ID or, for a non-resident, certificate of incorporation — and then submits the VAT registration application with its financial details. NBR processes the application within 21 working days, and the certificate carrying the VAT account number is then available to download. [4]
Cross-Border Notes
- Non-residents selling to unregistered customers must register within 30 days of the first supply on which they owe VAT. NBR's FAQ is explicit: "There is no minimum registration threshold for non-residents. Making a supply of BHD 1 to a non-registered customer will result in an obligation to register." [2] This covers foreign digital-service providers selling to consumers.
- Non-residents selling only to VAT-registered Bahraini businesses do not register: the customer accounts for the VAT under the reverse charge. [10]
- VAT representative — a non-resident may register directly or through an NBR-approved VAT representative resident in Bahrain, who is jointly and severally liable for the non-resident's VAT. [4]
The number on invoices, and e-invoicing
A full tax invoice must show the supplier's name, address and VAT account number, and the customer's name and address. The customer's VAT number is not a required field. A simplified invoice — allowed for unregistered customers or where the consideration is BHD 500 or less — still carries the supplier's number. [9]
As of 13 October 2026, NBR has published no mandatory e-invoicing or real-time reporting regime: its website carries no e-invoicing law, specification or go-live date. Electronic invoices are allowed on a voluntary basis. According to NBR's VAT General Guide, VAT-registered persons whose invoices meet the content rules and whose systems can account for VAT "will be eligible to issue electronic documents without obtaining prior approval from the NBR". [5]
How to Verify a Bahraini Tax ID
| What you want to confirm | Official tool | What it shows |
|---|---|---|
| A supplier is registered for VAT | NBR VAT Payer Lookup — search by VAT account number or CR number | Whether the business is VAT-registered |
| The same, from a certificate | The QR code at the top of the supplier's VAT registration certificate | The supplier's registration details |
| A business's commercial registration | MOIC Sijilat CR search — enter the number without the branch | The commercial register entry |
NBR's own advice for confirming that a supplier is VAT-registered is to use the VAT payer lookup, searching by VAT account number or CR number, or to scan the QR code on the supplier's VAT registration certificate. [2] Both NBR's lookup and Sijilat are protected by a CAPTCHA, so neither can be queried in bulk.
To check the format of a number instantly, use the Lookuptax Bahrain VAT number validator or CR number lookup. For official lookup links across the region, see official national VAT number lookups.
Recent Changes
- 2026-09-29 — NBR published version 1.10 of its VAT Registration Guide, updating the NBR profile and VAT registration process; the number format and thresholds are unchanged. (NBR)
- 2025-01-01 — 15% Domestic Minimum Top-up Tax on large multinational groups took effect, with its own DMTT registration and account number. (NBR)
Frequently Asked Questions
How many digits does a Bahrain VAT number have?
Fifteen. NBR issues a unique 15-digit VAT account number with the VAT registration certificate, with no country prefix and no letters. NBR describes the first 10 digits as the taxpayer's TIN. Its sample certificate uses 200000000000002.
Is a Bahrain VAT number called a TRN?
NBR calls it the VAT account number, and the VAT law calls it the Registration Number or Tax registration number. The abbreviation TRN is mostly used in the UAE. Foreign systems that ask for a "TRN" for a Bahraini supplier want the 15-digit VAT account number.
Do branches of a Bahraini company have separate VAT numbers?
No. All branches of the same legal entity are registered under one VAT payer with the same VAT certificate and VAT account number. Branches do have their own CR branch numbers, such as 12345-1 and 12345-2, but these are not VAT numbers.
What does the "-1" at the end of a CR number mean?
It is the branch number. A Bahraini CR number is the registration number followed by the branch number. When you search MOIC's Sijilat register, enter the registration number without the branch number.
Does a Bahraini invoice need to show the buyer's VAT number?
No. The VAT Executive Regulations require a tax invoice to show the supplier's name, address and VAT registration number, and the customer's name and address. The customer's VAT number is not among the required fields, although many businesses include it.
Do foreign businesses have to register for VAT in Bahrain?
Only if they make supplies on which they owe Bahraini VAT, typically sales to customers who are not VAT-registered in Bahrain. There is no threshold: NBR says a supply of BHD 1 to a non-registered customer creates the obligation to register, within 30 days. Sales only to VAT-registered Bahraini businesses are covered by the reverse charge, and the supplier does not register.
Can I use my NBR profile number as a VAT number?
No. NBR issues a profile number when your NBR profile is approved, but it cannot be used for VAT, Excise or DMTT purposes. You receive a VAT account number only after a separate VAT registration application is approved.
Is e-invoicing mandatory in Bahrain?
Not as of 13 October 2026. NBR has published no e-invoicing mandate, specification or go-live date. VAT-registered businesses may issue electronic invoices voluntarily, and NBR's VAT General Guide says they do not need prior approval to do so if their invoices meet the content rules.
Related Resources
- Official national VAT number lookups by country
- Worldwide VAT, GST and sales tax rates
- Global e-invoicing status tracker
- GCC tax ID guides: Saudi Arabia, UAE, Oman, Qatar, Kuwait
- How to verify a UAE TRN
How Lookuptax can help you in VAT validation?
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