VAT registered business in Bahrain who carry out transactions with related parties who cannot recover the associated input tax in full will need to consider the impact of the latest guidance from the NBR.

Below is a summary of the updates issued by the NBR to various VAT guides in 2025. The updates seek to provide further clarity on various provisions of the VAT law and executive regulations.

مشروع مكافحة تآكل الوعاء الضريبي وتحويل الأرباح (BEPS) المعيار رقم 6 (منع إساءة استخدام الاتفاقيات الضريبية) المعيار رقم 13 (تبادل التقارير بين الدول ذات الصلة) المعيار رقم 14 (تحسين آليات تسوية المنازعات الدولية الضريبية)

Jan 1, 2019 · As a VAT-registered business, you are required to submit a VAT return with details of your business transactions subject to VAT sales and purchases. A VAT Return summarizes the value of …

This guide is an overview of the Bahrain’s Value Added Tax (“VAT”) system, focused on how it affects foreign businesses trading with Bahrain. It is general in nature and unlikely to cover the specifics of …

Aug 23, 2022 · With regards to the related party transactions in VAT, the National Bureau for Revenue (NBR) in Bahrain has published clarification notes to calculate the market value of such related party …

Tax: Value Added Tax imposed on the import and supply of Goods and Services at each stage of production and distribution including on Deemed Supply. Deemed Supply: Transactions which are …

If you are a taxable person, you need to consider whether the transactions you are making fall within the scope of VAT as this will be the first step before deciding whether Bahrain VAT is applicable on such …

Feb 20, 2020 · With regards to the related party transactions in VAT, the National Bureau for Revenue (NBR) in Bahrain has published clarification notes to calculate the market value of such related party …

Non-Resident must register for VAT regardless of the value of the supplies and appoint a Tax Representative approved by The National Tax Authority (NTA) who will be jointly liable for the …