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Updated VAT registration guideline; new decision for digital stamp scheme

Bahrain updated their VAT registration guidelines and issued a decision for the digital stamp scheme.

The National Bureau for Revenue (NBR) updated their value added tax (VAT) registration guideline, and issued a new decision for the digital stamp scheme.

The VAT registration guide (updated 2 October 2022) reflects the following amendments:

  • VATable persons and VAT registration
  • Mandatory registration
  • Voluntary registration
  • Registration process
  • VAT group registration
  • Non-compliance with registration obligations
  • De-registration

Source KPMG

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