Bahrain's National Bureau for Revenue (NBR) has published a VAT Economic Activity Guide and a VAT Transfer of a Going Concern Guide.
The VAT Economic Activity Guide sets out general principles relating to the concept of economic activity for VAT purposes, summarized as follows:
VATable persons in Bahrain are required to charge VAT on their supplies of goods and services. A VATable person is a person carrying out an economic activity independently for the purposes of generating income, and …