When to Disclose
A voluntary disclosure is mandatory when you discover an error in a previously filed VAT return that results in a difference of more than BD 5,000 in output tax. It must be filed within 30 days of discovering the error.
VD Process
Quantify the Error
Calculate the exact underpayment or overpayment. Gather supporting invoices and documentation.
File VD on NBR Portal
Submit voluntary disclosure form on jibayat.bh. Specify affected periods and corrected amounts.
Pay Outstanding Tax
Pay the additional tax due along with any applicable penalties and interest that may be reduced.
NBR Review
NBR reviews your disclosure and may request additional information. Approved disclosures get penalty reduction benefits.
✅ Penalty Benefit: Voluntary disclosure before an NBR audit notice can reduce penalties by up to 50%. Self-correcting demonstrates good faith compliance and reduces future audit risk.