Bahrain's National Bureau for Revenue (NBR) has published two VAT return filing manuals to provide VAT payers with the necessary guidance to submit the VAT return form after the change in the standard rate from 5% to 10% with effect from 1 January 2022. The manuals include:
- VAT Return Filing Manual Applicable for VAT Periods in 2022
- Simplified VAT Return Filing Manual Applicable for VAT Periods in 2022
Both manuals provide guidance on how the VAT returns are submitted (the process), as w…