Bahrain's National Bureau for Revenue (NBR) has published a VAT Retail and Wholesale Guide. The guide sets out the general principles of Value Added Tax (VAT) in relation to the retail and wholesale sectors in Bahrain, with the aim of providing:
- An overview of the VAT rules and procedures in relation to the retail and wholesale sectors in Bahrain and, if required, how to comply with them; and
- The necessary background and guidance to help determine how a supply is treated for VAT purposes.