البحرين

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 109 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

16 taxes at rates of 0, 10

domestic, exempt, export, foreign_services_received, import

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• BH-VAT-RETURN — 11 boxes, filed month or quarter

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• the last day of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

no profile — no obligation in law

At the day this pack was released, no statute obliges a Bahraini business to exchange electronic invoices with another. The VAT General Guide, section 9.2.1, records only that 'a VAT registered person may issue and retain VAT Invoices, credit and debit notes and other documents that evidence his supply in an electronic form' without prior approval from the NBR once its own systems meet Articles 52 to 54 of the Executive Regulations — a permission to keep an invoice as a PDF, not a structured-format exchange or a clearance regime, and this pack's research found no NBR or LLOC text past that point naming a format, a network, a party identifier or an effective date. Public reporting from mid-2026 describes a nationwide business-to-business e-invoicing platform at the tender and procurement stage since 2022, with no technical specification or legislated date published; this pack's own research could not open a directly-fetchable primary NBR text confirming any of it, so nothing beyond the permission the General Guide itself states is carried here. docs/international.md records the gap.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 2110
• receivable 1155

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

no format named

Payment filesThe formats the country’s banks accept for an outgoing payment.

no format named

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• BH-IFRSSME-SFP — 27 lines
• BH-IFRSSME-IS — 10 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

6 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-26

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.3.0 — published 2026-10-23

ar, en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

Partners