Full VAT Return country Base base Adj./App. adjustment Tax tax VAT on sales 0 1(a). Standard rated sales at 10% bh_1a base tax_tags 1(a) B adjustment external sum editable tax tax_tags 1(a) T 2. Sales to registered VAT payers in other GCC states bh_2 base tax_tags 2 B adjustment external sum editable 3. Sales subject to domestic reverse charge mechanism bh_3 base tax_tags 3 B adjustment external sum editable 4. Zero rated domestic sales bh_4 base tax_tags 4 B adjustment external sum editable 5. Exports bh_5 base tax_tags 5 B adjustment external sum editable 6. Exempt sales bh_6 base tax_tags 6 B adjustment external sum editable 7. Total sales bh_7 base aggregation bh_1a.base + bh_2.base + bh_3.base + bh_4.base + bh_5.base + bh_6.base adjustment aggregation bh_1a.adjustment + bh_2.adjustment + bh_3.adjustment + bh_4.adjustment + bh_5.adjustment + bh_6.adjustment tax aggregation bh_1a.tax VAT on purchases 0 8(a). Standard rated domestic purchases at 10% bh_8a base tax_tags 8(a) B adjustment external sum editable tax tax_tags 8(a) T 9(a). Imports subject to VAT paid at customs bh_9a base tax_tags 9(a) B adjustment external sum editable tax tax_tags 9(a) T 10. Imports subject to deferral at customs bh_10 base tax_tags 10 B adjustment external sum editable tax tax_tags 10 T 11(a). Imports subject to VAT accounted for through reverse charge mechanism at 10% bh_11a base tax_tags 11(a) B adjustment external sum editable tax tax_tags 11(a) T 12. Purchases subject to domestic reverse charge mechanism bh_12 base tax_tags 12 B adjustment external sum editable tax tax_tags 12 T 13. Purchases from non-registered suppliers, zero rated/ exempt purchases bh_13 base tax_tags 13 B adjustment external sum editable 14. Total purchases bh_14 base aggregation bh_8a.base + bh_9a.base + bh_10.base + bh_11a.base + bh_12.base + bh_13.base adjustment aggregation bh_8a.adjustment + bh_9a.adjustment + bh_10.adjustment + bh_11a.adjustment + bh_12.adjustment + bh_13.adjustment tax aggregation bh_8a.tax + bh_9a.tax + bh_10.tax + bh_11a.tax + bh_12.tax 15. Total VAT due for current period bh_15 0 tax aggregation (bh_7.tax + bh_1a.adjustment*0.1) - (bh_14.tax + 0.1*(bh_8a.adjustment + bh_9a.adjustment + bh_10.adjustment + bh_11a.adjustment + bh_12.adjustment)) 16. Corrections from previous period (between BHD +-5,000) bh_16 tax external sum editable 17. VAT credit carried forward from previous period(s) bh_17 tax external sum editable 18. Net VAT due (or reclaimed) bh_18 tax aggregation bh_15.tax + bh_16.tax - bh_17.tax