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Bahrain VAT e-invoicing 2025 potential launch

National Bureau for Revenue publishes B2B e-invoicing tender

The Bahraini tax authority, The National Bureau for Revenue (NBR), is completing the design and build of a nation-wide B2B electronic invoicing system. This includes the design of IT architecture cybersecurity, project management and development. It is possible that a phased B2B mandate will be announced for the end of 2025 or start of 2026.

The NBR has been organising a serious of consultations and workshops with major businesses around launch plans for electronic invoicing. This will be review potential technical standards, launch planning and to review the benefits for businesses.

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2022: Taxpayer invoicing mandatory survey signals plans for e-invoicing

The Kindgdom of Bahrain’s National Bureau for Revenue has launched survey to estimate the volumes and natures of VAT invoicing in the Arab Gulf island.  Thins includes taking a mandatory questionnaire on invoicing pattern volumes and the use of e-invoicing.  This information is likely to be used in the preparations for the introduction of electronic invoicing.

This could include Continuous Transaction Control model (see below) which would oblige VAT registered business to live report their sales invoices to the NBR prior to them becoming valid for forwarding their customers.

CTC e-invoicing and real-time models

Invoice reporting model Examples Features
1. Central platform exchange Italy, Turkey Platform responsible for invoice forwarding to customer
Customer or receiver may review and reject invoice
2. Central clearance Govt platform accepts invoices, validates, and buyer acknowledges invoice
Brazil, Colombia Pre-clearance variation - clearance before invoice exchange
Chile, Costa Rica Post-clearance - clearance short time after exchange
Document types not regulated and therefore inconsistent and may resort to email and similar
3. Decentralised clearance Mexico, Guatemala, Peru, France Certified e-invoice agent (PAC) submitts inoices
Document types not regulated and therefore inconsistent and may resort to email and similar
4. Real time digital reporting Spain, Hungary, South Korea Invoice listing submitted immediately after invoice issued
No acceptance or regulation of invoice by tax authorities

Arab Gulf e-invoicing gathers pace

The 2023 Oman e-invoice plans are likely to start with a voluntary phase and is in the course of vendor selection process. Saudi Arabia e-invoicing was introduced in December 2021.  UAE electronic invoicing may commence before 2023.

The six Arab Gulf states agreed to implement VAT in 2017. So far, only Kuwait and Qatar have failed to do so. Bahrain introduced VAT in January 2019.

Middle East & Africa e-invoicing

Country Date Comments (click for details)
Angola Sept 2025 Implementation plans being completed
Bahrain 2026? Plans progressing for launch 2025 likely
Benin 2020
Botswana 2025-26 Plans for e-invoicing
Burundi 2022 E-Tax reporting
Cape Verde 2020 Mandatory e-invoicing
Côte d’Ivoire 2019 E-invoicing mandated for certain supplies
Congo, Republic 2024 e-invoicing and fiscal devices mandate
Egypt Sep 2021 E-invoice B2B and B2C
Eswatini TBC E-invoicing tender issued
Ghana 2022 Phased rollout of mandatory E-VAT invoicing regime
Israel 5 May 2024 Pre-clearance to follow Chile model
Jordan Apr 2025 Pre-clearance e-invoices and pre-filled VAT returns
Kenya Aug 2021 TIMS e-invoice
Madagascar 2025? E-invoicing mandate
Mauritania Oct 2023 Launch of e-invoices
Mauritius May 2024 Mandatory e-invoicing
Malawi 2024 E-billing introduction
Morocco 2026 B2B mandate proposal
Namibia TBC E-invoicing proposals
Niger 2021 Mandatory electronic invoices for all taxpayers
Nigeria 2025 B2B e-invoicing & B2C e-reporting
Oman 2026 Potential e-invoicing implementation
Rwanda 2021 Mandatory e-invoicing for all taxpayers
Saudi Arabia Dec 2021 Pre-clearance e-invoicing
Senegal 2025? Mandatory e-invoicing proposal
South Africa 2028? E-invoicing, digital reporting and pre-filled returns consultation
Tanzania 2022 VFD pre-clearance e-invoicing
Tunisia 2016 B2B and B2C e-invoices
UAE July 2026 E-invoice regime
Uganda Jun 2022 Pre-clearance e-invoice and fiscal cash registers
Zambia Jul 2024 E-invoicing introduction

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