English Translation (Unofficial)
The National Bureau of Taxation (NBT) issued the approved Value Added Tax (VAT) Executive Regulations for the Kingdom of Bahrain.
The Executive Regulations details the rules for implementation and highlights the relevant provisions for the taxpayers to complete their VAT compliance requirements. It covers taxable persons, supplies of goods and services, place of supply, exempt supplies, zero-rated supplies, value of taxable supplies, imports, calculation of tax payable, procedure and administration, and refunds of tax.
KPMG has created an unofficial translation the regulations (Dowanload).
For more information, please contact us.
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