- Bahrain’s NBR issued Version 2.0 of its Tax Agent and VAT Representative Guide on May 13, 2026, updating authorization procedures for VAT and DMTT matters.
- A Tax Agent can act for resident or non-resident taxpayers, but the taxpayer keeps full legal responsibility; appointment is optional.
- A VAT Representative is only for non-resident VAT payers and has joint liability for VAT obligations and penalties, making the role more exposed.
- Authorization requires meeting residency/qualification conditions, paying a BHD 300 fee, and renewing every three years with another BHD 300 fee; separate applications are needed if applying for both roles.
- VAT representatives must also show financial capacity to cover joint liabilities, and both roles have access to an NBR portal for managing clients and tax administration tasks.
Source: mailchi.mp
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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