Bahrain Provides Updated VAT Guidance on Imports and Exports
- Publication of VAT Guide: Bahrain’s National Bureau for Revenue (NBR) released Version 1.4 of the Imports and Exports VAT Guide on August 19, 2025, detailing VAT application for imports and exports, including definitions, liability, calculation, payment, and recovery processes.
- New Guidance on Exports: The latest version introduces guidance on multiple supplies leading to a single export, clarifying that only the final supply can be zero-rated, while earlier transactions may incur VAT, as exemplified by a transaction involving two VAT-registered parties in Bahrain.
- Documentation and Agent Relationships: The guide emphasizes the necessity of proper documentation for zero-rating or exemptions and highlights the importance of agreements to establish the agent relationship between suppliers when exporting goods, ensuring compliance with VAT regulations.
Source Orbitax
- Bahrain updated its VAT guide for imports and exports The National Bureau of Revenue released the update Publication date was August 19, 2025 The update was shared on August 25, 2025
Source: kpmg.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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