BAHRAIN VAT

VAT News Flash

Oman all set to introduce VAT

UAE issues ecommerce VAT guidelines

KSA issues telecommunication sector VAT guidelines

KSA issues tax ruling request guidelines

KSA issues change of VAT rate to 15% guidelines

Bahrain VAT Law – Arabic

Bahrain VAT law in Arabic

Bahrain VAT Executive Regulations – Arabic

Bahrain VAT Executive Regulations in Arabic

Bahrain VAT Regulations – English and Arabic

Bahrain VAT Executive Regulations, Bilingual in English and Arabic

Zero-Rated Food Items – Arabic

List of food items Zero-Rated – In Arabic

Sector Specific – VAT Applicability

Sector specific VAT implication reference sheet released by NBT on the website

VAT Law Summary – December 2018

Bahrain VAT law explained by NBT through flowcharts, diagrams, tables and illustrations

Bahrain General VAT Guidelines – December 2018

User guidelines on VAT management at Bahrain

Bahrain Registration Guide – January 2019

User guidelines on VAT Registration in Bahrain

Bahrain Imports-Exports VAT Guide – Feb 2019

General VAT guideline and treatment of imports and exports for Bahrain VAT purposes

Bahrain VAT Real Estate Guide – March 2019

Principles of VAT and implications in relation to real estate sector

Bahrain VAT Financial Services Guide – March 2019

User guidelines on VAT in relation to financial services and insurance sector

Bahrain VAT Digital Economy Guide – March 2019

User guidelines on VAT in relation to the digital economy sector

Bahrain VAT Health Care Guide – April 2019

User guidelines on VAT in relation to the health care sector

Bahrain VAT Educational Services Guide – April 2019

User guide on VAT treatment on educational services and on goods and services related to education services

Bahrain VAT Return Filing Guideline – June 2019 (Version 1.1)

Guidance to help navigate the National Bureau for Revenue (NBR) online
portal and forms for VAT return filing, payment submission and obtaining refunds.

Bahrain VAT Return Modification – July 2019

Manual to provide VAT payers with an overview of VAT rules and procedures in Bahrain in relation to VAT Return modifications (adjustments, corrections and self-amendments)

Bahrain VAT Transportation Guide – August 2019

Guidance to help the VAT payer with the VAT rules and procedures in relation to Transportation Services

Bahrain VAT Education Services – December 2019

Guidelines on VAT treatment of goods and services related to educational services

Bahrain VAT Classification of Business Activities – December 2019

Standard classification codes for business activities

Bahrain VAT Retail and Wholesale Guide June 2020

General principles of VAT in relation to the retail and wholesale sectors in the Kingdom of Bahrain

Bahrain VAT Oil and Gas Guide May 2020

General principles of VAT in relation to the oil and gas sectors in the Kingdom of Bahrain

Bahrain VAT Registration and Refund Manual for Eligible Persons

The purpose of this Manual is to provide Eligible Persons with an overview of the rules and procedures in Bahrain in relation to the eligible persons refund process

Bahrain VAT Simplified VAT Return Form April 2020

This manual aims to provide VAT payers with an overview of the VAT rules and procedures in Bahrain in relation to the process of changing between the two VAT return types

Bahrain Guidance on Mutual Agreement Procedure April 2020

The purpose of this Guidance on Mutual Agreement Procedure (MAP) is to provide taxpayers with necessary information to consider before requesting a MAP

Bahrain VAT change of VAT Return filing frequency manual March 2020

This manual aims to provide VAT payers with an overview of the VAT rules and procedures in Bahrain in relation to the process of changing VAT filing frequency between monthly, quarterly, and annual frequencies

Bahrain VAT Economic Activity Guide August 2020

The purpose of this Guide is to help a person determine whether or not he is conducting an economic activity for VAT purposes

Bahrain VAT Transfer of a Going Concern August 2020

This guide sets out general principles relating to the concept of VAT on transfer of a going concern

Public Clarification on Warranty Repairs

Clarification on the position adopted by NBR on warranty repair services

Proportional Deduction Ratio

Clarification on the position of NBR on how financial institutions should calculate their income on margin transactions for the purpose of proportional deduction ratio