Bahrain: Updates to VAT general guide

Bahrain: Updates to VAT general guide

The National Bureau for Revenue updated the general guide for value added tax (VAT).


The general guide [PDF 2.4 MB] (updated 14 January 2021) reflects the following amendments:

  • A new sub-section addresses assessment review requests.
  • The fee for appeals to the VAT Appeals Review Committee has been specified.
  • The mechanism for issuing VAT certificates (on request and payment of the specified fee) is introduced.
  • Changes have been made to the measures on VAT agents and representatives.
  • The fee for becoming an authorized agent or representative has been specified.
  • Details about the place “most closely connected with a supply” have been added.

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