Compliance

Selling online in Bahrain and Oman: VAT, payments and delivery

A two-country guide for online sellers: what Bahrain's tax authority says about VAT registration, what we could not confirm for Oman, and the payment, currency and delivery questions to ask.

ESTASOFT
11 min read
Cover image for a guide to selling online in Bahrain and Oman, listing VAT registration, payment methods, courier questions and a launch checklist.
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      Bahrain and Oman are neighbours, but each has its own tax authority, its own rules and its own payment options. A store that treats them as one market will miss something. This guide takes them one at a time, with VAT first and then customs, payments and delivery.

      It uses pages we opened on 3 November 2026. Bahrain's tax authority, the NBR, has pages that opened, so the Bahrain section reports what they say. Oman's tax and customs pages did not open, so the Oman section states only what we could confirm and turns the rest into questions. We have offices in Dubai, Erbil and London, not in Bahrain or Oman, so this is research from public pages and not local experience.

      Bahrain: VAT and registration

      The NBR says Bahrain introduced VAT at 5 percent on 1 January 2019, and that the basic rate has been 10 percent since 1 January 2022. Its registration page sets out who registers. The NBR pages we read are in Arabic, so this section rests on a machine translation: have an Arabic reader confirm the thresholds on the NBR site, because they can change.

      • Mandatory. The mandatory threshold for residents is BHD 37,500 in annual taxable supplies, counting standard-rated and zero-rated supplies. It applies to residents without a commercial registration too.
      • Voluntary. A resident may register voluntarily if its expenses or annual taxable supplies exceed BHD 18,750.
      • How you sell. Residents who do economic activity must register even without a commercial registration, whether they work from premises, social media or any other means.
      • Non-residents. A non-resident with no place of business or fixed establishment in Bahrain that supplies people who are not VAT-registered in Bahrain must register within 30 days of its first taxable supply, whatever the thresholds. One that supplies VAT-registered persons does not need to register, and the recipient accounts for the VAT. Appointing a VAT representative is optional, according to the NBR's agents page.

      Registration is online through the NBR e-services portal. The page describes creating a profile, completing an eligibility questionnaire, giving details and documents, and submitting a declaration. The NBR then reviews the application and sends its decision. Its filing page says returns are quarterly for businesses with annual taxable supplies up to BHD 3 million and monthly above that, due by the last day of the month after the period. Its examples date from 2020, so check current dates.

      Here is what the pages we opened did not cover. They say nothing on VAT for online sales to consumers or for ordinary parcels imported from abroad. The NBR publication list includes a Retail and Wholesale guide in English, and Digital Economy and Imports and Exports VAT guides in Arabic. We could not open them, so read them or ask the NBR, which lists a hotline on 80008001 and the address vat@nbr.gov.bh on its small business page. Two questions to ask: does the 30 day rule apply to goods you ship to Bahraini consumers, and how is VAT collected on imports?

      Bahrain: customs, payments and delivery

      We could not open Bahrain's customs pages, so we state no duty rate or threshold. Ask your courier and Bahrain Customs who pays duty and VAT on a parcel, what thresholds apply and which products are restricted.

      Shopify Payments is for businesses located in the 41 countries on Shopify's list. Bahrain is not one of them, so a Bahrain store uses a third-party provider, and Shopify says the provider list in your admin is filtered by your store address. MyFatoorah's Shopify App Store listing names BENEFIT among its local methods. Apple lists Bahrain among supported Apple Pay places (page published 27 October 2026). We name these as examples, not recommendations. Ask each provider what a Bahraini shopper will see, which currency it settles in and which documents it needs. Connecting a provider is checkout work for whoever builds your eCommerce store.

      We found no Bahrain courier page that we could open, so we name none. Use the courier questions further down.

      Oman: VAT and registration

      We could not open Oman's tax authority pages. PwC's Qatar tax summary, last reviewed on 17 September 2026, says Oman implemented VAT in April 2021. It is a secondary source and gives no rate or threshold, so we state neither. Put these questions to an Omani adviser or the authority:

      • What is the VAT rate, and what is the registration threshold for a business that sells online?
      • Must a business outside Oman register for VAT when it sells to Omani consumers?
      • Which invoice details are required, and in which language?
      • How do I register, and how often do I file?
      • Should the prices shown to consumers include VAT?

      Oman also regulates online marketing. A copy on qanoon.om of Ministerial Decision No. 619/2022 says it was issued on 21 December 2022 and published in the Official Gazette on 25 December 2022. The qanoon.om site says it is not an official source. The decision regulates marketing and promotion on websites and social media. It does not specifically regulate online stores, and traders who promote their own goods are exempt from its licence but must follow its other provisions. If you pay others to promote your store, ask whether the regulation reaches you.

      Oman: customs, payments and delivery

      We could not open Oman's customs pages, so we state no duty rate or threshold here either. Ask your courier and the customs authority the same questions as for Bahrain.

      Shopify Payments is not listed for Oman either. PayTabs' Shopify plugin page, last modified on 30 January 2024, groups credit cards and OmanNet under Oman. Apple lists Oman among supported Apple Pay places. A Shopify Community thread started in January 2024, with replies up to November 2025, shows merchants in Oman saying that providers asked for a commercial registration number. It is a forum, not an official source. If you do not yet have a commercial registration, ask each provider what it accepts instead.

      We found no Oman courier page that we could cite, so we name none.

      What both markets share

      Shopify's market pricing page says only Shopify Payments and Adyen support selling in local currencies. Orders through other providers are processed in the store's default currency. Shopify's API lists the Bahraini dinar and the Omani rial as valid currency codes, which does not show that your provider can settle in them. Pick one store currency and set it before you add products. Shopify's page on changing store currency says prices keep the same number in the new currency and shipping rates are not updated.

      On price display, Shopify can show prices with tax included (Settings, then Taxes and duties). Its tax page says tax is your responsibility and advises checking with a local tax authority or an accountant. Ask your adviser whether consumer prices in each country should include VAT.

      If your business is in the United States, Canada or the United Kingdom, Shopify's Managed Markets help page lists both Bahrain and Oman among compatible countries. It requires Shopify Payments and sets other conditions, so read it before you plan around it.

      Put these questions to any courier for either country:

      • Which areas do you cover, and what delivery times do you quote?
      • How do my orders reach you: an app, an API, a file or manual entry?
      • Which address and phone details do you need, and will my checkout collect them?
      • If I offer cash on delivery, how is cash handled and when does it reach me?
      • What happens with refused parcels, returns and exchanges, and what do they cost?
      • What paperwork do you need if I ship stock from abroad, and who pays duty?

      For language, Shopify's page lists Arabic among the languages with translations for checkout and the default content of Shopify themes, and says the newest Horizon-family themes support right-to-left languages. Our guide to Arabic and English on one store covers the build, and Shopify Markets for several countries covers running more than one market.

      A launch checklist for each country

      1. Read the tax authority's current pages, or ask an adviser, and note the date you did.
      2. For Bahrain, compare your own sales with the NBR thresholds and the non-resident rule.
      3. For Oman, get the VAT rate, threshold and registration route in writing from an adviser or the authority.
      4. Ask each payment provider the same questions: methods, currency, documents, settlement time and fees.
      5. Set the store currency before you add products.
      6. Agree delivery terms with a courier, including cash, returns and customs paperwork.
      7. Review the Arabic store on a phone, including emails.
      8. Place test orders: one by card, one with cash on delivery if you offer it, and one return.

      This is general information, not legal or tax advice. Check the current rules or ask a qualified adviser before you decide.

      ESTASOFT can help with the store build and checkout setup through its eCommerce service. Send a short brief on the contact page. You may also want our guides to a Shopify store for Kuwait and to selling to the UAE and Saudi Arabia.

      Sources

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