Deemed Supply in Bahrain VAT is generally, when goods or service is supplied without any consideration (For example, Issue of Sample goods for free), it is outside the scope of Bahrain VAT law
But in some cases, this general rule is broken, and the supply of goods or services provided for free or an event not involving supply to a third party would be treated as a deemed supply. In such a case, the taxable supplier is required to charge VAT on the supply even if it is issued without any consideration.
Source: ecabahrain.com
