This document sets out the general principles of VAT in the Kingdom of Bahrain (Bahrain).The main aim of this document is to provide:• An overview of the VAT rules and procedures in Bahrain and, if required, how to complywith them; and• The necessary background and guidance to help in determining how a supply is treatedfor VAT purposes.This Guide is intended to provide general information only, and contains the current views ofthe National Bureau for Revenue (NBR) on its subject matter. This Guide is not a legallybinding document, and should be used as a guideline only. It is not a substitute for obtainingcompetent legal advice from a qualified professional.
Source: NBR
