Bahrain's Nation Bureau for Revenue has issued VAT guides on the digital economy, financial services, healthcare, and real estate.
With respect to the sale of goods using an online platform (e.g., a website), the VAT treatment is summarized as follows:
- Bahrain supplier:
- Supplies made to customers in Bahrain – standard-rated (5%)
- Supplies made to customers outside Bahrain – zero-rated, provided the supply qualifies as an export
- Non-resident supplier:
- Supplies …