On 1 August 2019, the National Bureau for Revenue (NBR) released a Public clarification that throws light on the VAT and invoicing treatment of the issuance of international flight tickets by travel agents in Bahrain.
The NBR has taken action on this field in anticipation to the release of the VAT Guideline regarding to transportation services and has clarified some issues as the VAT treatment applicable to the “booking” fees derived from ticketing services or the sale of the air ticket when the travel agent operates as disclosed agent, granting as well a concession for invoicing both items in one single charge that allows to the travel agent not showing its fee or margin in these transactions. It also gives clarity on the VAT regime applicable when the travel agent buys and sells (as principal or undisclosed agent) the international passenger transportation services.
Source NBR
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