https://help.tallysolutions.com/docs/te9rel65/Tax_International/GCC_VAT/file_bahrain_vat_returns.htm

File VAT Returns (Bahrain)

You can view the values captured in the Bahrain VAT report of Tally.ERP 9, and enter the relevant details in the VAT Return Form.

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VAT Return Form

Scenario 1 - Business with transactions of Domestic, Intra GCC and Outside GCC supplies

Scenario 2 - Business with transactions of Advance receipt, Profit Margin, Right to use and related adjustments

Scenario 3 - Business with transactions of Capital Goods, transfer of own goods to GCC countries, Bad Debts, and other adjustments

VAT Return Form

Scenario 1 - Business with transactions of Domestic, Intra GCC and Outside GCC supplies

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

1 - Standard rated Sales

Enter the assessable values of sales recorded with Nature of transaction - Domestic Taxable Supplies .

Drill-down Adjustment for output , and enter the values of journal vouchers as an addition for the current period for:

Nature of adjustment - Increase of Tax Liability

Additional Details - Exempt and Other Than Business Purposes

Drill-down Domestic Taxable Supplies , and enter the sales returns recorded for previous period.

Drill-down Adjustment for output , and enter the values of journal vouchers as an addition for the previous period for:

Nature of adjustment - Increase of Tax Liability

Additional Details - Exempt and Other Than Business Purposes

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

2 - Sales to registered taxpayers in other GCC States

As per NBR, these transactions will be treated as exports until the integrated GCC customs system goes live. For the time being this field will be in "display only" mode and not editable.

Not supported in VAT report.

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

3 - Sales subject to domestic reverse charge mechanism

This is not applicable for most businesses. Hence it is not supported in VAT report.

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

4 - Zero rated domestic sales

Enter the details of sales of the current period, recorded with the Nature of transaction - Domestic Zero Rated Supplies .

Drill-down the Domestic Zero Rated Supplies , and enter the sales returns of previous period.

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

5 - Exports

Enter the total value of sales made in the current period for Exports and Intra GCC Supplies .

Drill-down Exports and Intra GCC Supplies , and enter the total value of sales returns of previous period.

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

6 - Exempt sales

Enter the details of sales of the current period, recorded with the Nature of transaction - Domestic Exempt Supplies .

Drill-down Domestic Exempt Supplies and enter the sales returns of previous period.

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

7 - Total Sales

Will be autocalculated in the VAT return.

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

8 - Standard rated domestic purchases

Enter the values of purchases recorded with Nature of transaction - Domestic Taxable Purchases .

Drill-down Adjustment for input , and enter the values of journal vouchers as a deduction for the current period for:

Nature of adjustment - Reversal of Input Tax

Additional Details - Exempt and Other Than Business Purposes .

Drill-down Domestic Taxable Purchases , and enter the purchase returns recorded for previous period.

Drill-down Adjustment for input , and enter the values of journal vouchers as a deduction for the previous period for:

Nature of adjustment - Reversal of Input Tax

Additional Details - Exempt and Other Than Business Purposes .

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

9 - Imports subject to VAT either paid at customs or deferred

Enter the total value of purchases recorded for:

Type of Supply - Goods

Nature of transaction - Imports Taxable and Intra GCC Taxable Purchases .

Drill-down Imports Taxable and Intra GCC Taxable Purchases , and enter the total value of purchase returns recorded for goods for the previous period.

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

10 - Imports subject to VAT accounted for through reverse charge mechanism

Enter the values of purchases recorded with:

Type of Supply - Services

Nature of transaction - Imports Taxable and Intra GCC Taxable Purchases .

Drill-down Imports Taxable and Intra GCC Taxable Purchases , and enter the purchase returns recorded for services for the previous period.

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

11 - Purchases subject to domestic reverse charge mechanism

This is not applicable for most businesses. Hence it is not supported in VAT report.

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

12 - Purchases from non-registered suppliers, zero-rated/ exempt purchases

Enter the values of purchases recorded with Nature of transaction - Domestic Exempt Purchases , Domestic Purchases - Unregistered and Domestic Zero Rated Purchases .

Drill-down Domestic Exempt Purchases , Domestic Purchases - Unregistered and Domestic Zero Rated Purchases and enter the purchase returns of previous period.

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

13 - Total purchases

Will be autocalculated in the VAT return.

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

14 - Total VAT due for current period

Will be autocalculated in the VAT return.

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

15 - Corrections from previous period (between BHD ±5,000)

Drill-down Adjustment for output and enter the nett values of journal vouchers recorded in the current period for:

Decrease of Tax Liability with Others .

Increase of Tax Liability with Others .

Drill-down Adjustment for input and enter the nett values of journal vouchers recorded in the current period for:

Increasing Input Tax with Others .

Reversal of Input Tax with Others .

Drill-down Adjustment for output and enter the nett values of journal vouchers recorded for the previous period for:

Decrease of Tax Liability with Others .

Increase of Tax Liability with Others .

Drill-down Adjustment for input and enter the nett values of journal vouchers recorded for the previous period for:

Increasing Input Tax with Others .

Reversal of Input Tax with Others .

Drill-down Adjustment for output and enter the values.

Drill-down Adjustment for input and enter the values.

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

16 - VAT credit carried forward from previous period(s)

Enter the values of:

Journal vouchers recorded in the current period for Nature of adjustment - Opening Balance .

Excess input credit brought forward from previous return period.

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

17 - Net VAT due (or reclaimed)

Will be autocalculated in the VAT return.

Scenario 2 - Business with transactions of Advance receipt, Profit Margin, Right to use and related adjustments

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

1 - Standard rated Sales

Enter the assessable values of sales recorded with Nature of transaction - Domestic Supplies - Transfer of Right to Use .

Drill-down Adjustment for output , and enter the values of journal vouchers of current period as:

A deduction for Nature of adjustment - Decrease of Tax Liability with Additional Details - Cancellation of Tax Liability for Advance Receipts

An addition for Nature of adjustment - Increase of Tax Liability with Additional Details :

o Sale on Profit Margin

o On Account of Advance Receipts

Drill-down Domestic Supplies - Transfer of Right to Use and enter the sales returns of previous period.

Drill-down Adjustment for output , and enter the values of journal vouchers of previous period as:

A deduction for Nature of adjustment - Decrease of Tax Liability with Additional Details - Cancellation of Tax Liability for Advance Receipts

An addition for Nature of adjustment - Increase of Tax Liability with Additional Details :

o Sale on Profit Margin

o On Account of Advance Receipts

Drill-down to view the Sale on Profit Margin and Adjustments for output , to enter the relevant values in the VAT return.

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

8 - Standard rated domestic purchases

Enter the values of purchases of current period recorded with Nature of transaction - Domestic Purchases - Transfer of Right to Use .

Drill-down Domestic Purchases - Transfer of Right to Use and enter the purchase returns of previous period.

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

12 - Purchases from non-registered suppliers, zero-rated/ exempt purchases

Enter the values of purchases recorded with Nature of transaction - Domestic Purchases - Profit Margin .

Drill-down Domestic Purchases - Profit Margin and enter the purchase returns of previous period.

Scenario 3 - Business with transactions of Capital Goods, transfer of own goods to GCC countries, Bad Debts, and other adjustments

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

1 - Standard rated Sales

Drill-down Adjustment for output , and enter the values of journal vouchers recorded in the current period as:

A deduction for Nature of adjustment - Decrease of Tax Liability with Additional Details :

o Capital Goods

o Corrections/Amendments

An addition for Nature of adjustment - Increase of Tax Liability with Additional Details :

o Capital Goods

o Corrections/Amendments

o Transfer of Own Goods to Other GCC Countries

o Without Consideration or Less Consideration

Drill-down Adjustment for output , and enter the values of journal vouchers recorded in the previous period as:

A deduction for Nature of adjustment - Decrease of Tax Liability with Additional Details :

o Capital Goods

o Corrections/Amendments

An addition for Nature of adjustment - Increase of Tax Liability with Additional Details :

o Capital Goods

o Corrections/Amendments

o Transfer of Own Goods to Other GCC Countries

o Without Consideration or Less Consideration

Drill-down Adjustment for output and enter the values.

Field Names of VAT Return Form

Amount Related to Transactions of Current Period

Adjustment/Apportion related to previous period

8 - Standard rated domestic purchases

Drill-down Adjustment for input , and enter the values of journal vouchers recorded in the current period as:

An addition for Nature of adjustment - Increasing Input Tax with Additional Details :

o Bad Debts

o Capital Goods

o Corrections/Amendments

A deduction for Nature of adjustment - Reversal of Input Tax with Additional Details :

o Bad Debts

o Capital Goods

o Corrections/Amendments

Drill-down Adjustment for input , and enter the values of journal vouchers recorded for the previous period as:

An addition for Nature of adjustment - Increasing Input Tax with Additional Details :

o Bad Debts

o Capital Goods

o Corrections/Amendments

A deduction for Nature of adjustment - Reversal of Input Tax with Additional Details :

o Bad Debts

o Capital Goods

o Corrections/Amendments

Drill-down Adjustment for input and enter the values.

Login to the National Bureau for Revenue website with your email ID and Password. Fill-in the details in the VAT return form by referring to the details provided above, and submit the online VAT Return Form.