Full Tax Invoice (≥ BD 100)
Supplier name, address, and TRN
Customer name, address, and TRN (if registered)
Sequential invoice number
Date of issue and date of supply
Description of goods/services
Unit price (exclusive of VAT), quantity, and discount
VAT rate (10%, 0%, or exempt) and VAT amount in BHD
Total amount payable including VAT
Simplified Invoice (< BD 100)
For B2C sales under BD 100, a simplified invoice is sufficient. It requires: supplier name and TRN, invoice date, description of supply, total amount inclusive of VAT, and VAT rate applied.
Credit & Debit Notes
📄 Credit Note
Must reference original invoice number. Used for returns, discounts, and corrections. Reduces output VAT of supplier.
📝 Debit Note
Issued when additional charges apply after initial invoice. Must reference original invoice and state reason for adjustment.