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Bahrain Updates VAT Guide on Invoice Details and Capital Assets Scheme

  • Bahrain’s NBR issued Version 1.15 of its VAT General Guide on July 29, 2026.
  • The guide updates Section 10.3 to expand the required details for full and simplified VAT invoices, especially the description of the supply.
  • It also expands Section 11.8.4 on the Capital Assets Scheme, clarifying input VAT adjustment rules when a capital asset’s actual business use changes over time.

Source: regfollower.com

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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