VATupdate

Place of supply of telecommunications services

This clarification sets out the intention of the National Bureau for Revenue (NBR) to amend the “use and enjoyment” rules under which the place of supply for certain telecommunications services is determined for VAT purposes.
The purpose of the amendment is to align the place of supply rules for these services with the International Telecommunications Regulations (Melbourne, 1988), also known as the Melbourne Agreement, to which Bahrain is a party. It isintended for the amended place ofsupply rulesto be effective from 1 February 2021 and those making supplies of telecommunications services should apply them from that date.

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