TBI asked NBR if there is a list of countries for VAT refund reciprocity in Bahrain due to changes in the refund application form. NBR replied on February 6th that there is no predefined list, but there are two conditions for reciprocity: the applicant’s country refunds VAT to Bahrain VAT registered persons or a mechanism is agreed upon between the two countries for refunds submitted by taxable persons in Bahrain.
Source Taxbackinternational
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