Kingdom of Bahrain (Bahrain)
- The NBR has published the guidance on input VAT recovery of motor vehicles and mobile phones
- The NBR releases a VAT Manual on VAT Return Filing
Kingdom of Saudi Arabia (KSA)
- Practical updates – The VAT Guides issued by the General Authority for Zakat and Tax (“GAZT”)
- Guide on the Retail sector
- Special Guide – Requests for explanatory decisions
United Arab Emirates (UAE)
- Legal update – New Decision issued by the Federal Tax Authority (“FTA”) on Tax Invoices and Credit Notes
- FTA published the VAT Administrative Exceptions User Guide
- FTA issues a new public clarification (VATP012) – Importation of goods by agents on behalf of VAT registered persons
Source: PwC