The National Bureau for Revenue (NBR) in Bahrain has confirmed its position on the VAT liability of fees earned by board members or directors in carrying out their duties as board members of a company, governmental organisation, institution or similar body. Directors’ fees will be outside the scope of Bahrain VAT unless the directors are professional directors provided by a third party. The latest guidance from the NBR has been published in a public clarification paper that is available on its website.
Source: PwC
