Simplified VAT Return country Base base Tax tax 1(a). Standard rated sales at 10% bh_simp_1a base tax_tags 1(a) B tax tax_tags 1(a) T 2. Zero rated (including exports) bh_simp_2 base aggregation bh_simp_2_1.base + bh_simp_2_2.base + bh_simp_2_3.base Zero rated bh_simp_2_1 base tax_tags 4 B Exports bh_simp_2_2 base tax_tags 5 B GCC bh_simp_2_3 base tax_tags 2 B 3. Other and exempt sales bh_simp_3 base aggregation bh_3_1.base + bh_3_2.base Sales subject to domestic reverse charge mechanism bh_3_1 base tax_tags 3 B Exempt bh_3_2 base tax_tags 6 B 7.Total sales bh_simp_7 base aggregation bh_simp_1a.base + bh_simp_2.base + bh_simp_3.base tax aggregation bh_simp_1a.tax 14. Total purchases bh_simp_14 base aggregation bh_simp_8a.base + bh_simp_9a.base + bh_simp_10.base + bh_simp_11a.base + bh_simp_12.base + bh_simp_13.base tax aggregation bh_simp_8a.tax + bh_simp_9a.tax + bh_simp_10.tax + bh_simp_11a.tax + bh_simp_12.tax 8(a). Standard rated domestic purchases at 10% bh_simp_8a base tax_tags 8(a) B tax tax_tags 8(a) T 9(a). Imports subject to VAT paid at customs bh_simp_9a base tax_tags 9(a) B tax tax_tags 9(a) T 10. Imports subject to deferral at customs bh_simp_10 base tax_tags 10 B tax tax_tags 10 T 11(a). Imports subject to VAT accounted for through reverse charge mechanism at 10% bh_simp_11a base tax_tags 11(a) B tax tax_tags 11(a) T 12. Purchases subject to domestic reverse charge mechanism bh_simp_12 base tax_tags 12 B tax tax_tags 12 T 13. Purchases from non-registered suppliers, zero rated/ exempt purchases bh_simp_13 base tax_tags 13 B 15. Total VAT due for current period bh_simp_15 0 tax aggregation bh_simp_7.tax - bh_simp_14.tax 16. Corrections from previous period (between BHD +-5,000) bh_simp_16 tax external sum editable 17. VAT credit carried forward from previous period(s) bh_simp_17 tax external sum editable 18. Net VAT due (or reclaimed) bh_simp_18 tax aggregation bh_simp_15.tax + bh_simp_16.tax - bh_simp_17.tax