As of January 2019, the Kingdom of Bahrain began gradually implementing VAT. To obtain a tax number and a tax registration certificate, companies and businesses must register with the National Bureau of Revenue (NBR). VAT registration is phased in, with companies in specific annual supply categories required to register within certain time frames. All businesses and institutions with annual supplies of between BD37, 500 (the minimum mandatory limit) and BD500, 000 must register for value added tax.