The National Bureau for Revenue (NBR) in Bahrain has released an updated version of the VAT Real Estate Guide that was first issued by the NBR in February 2019 and updated in August 2019. In the second updated version of the Guide, the NBR has provided clarification that the zero-rate will apply to certain services needed to obtain a building permit and a building certificate is not required for the zero-rate to apply on expenses needed to obtain a building permit.
Source: PwC
