Bahrain's Nation Bureau for Revenue (NBR) has published the VAT Transportation Guide, which sets out the general principles of VAT in Bahrain and how they apply for transportation supplies. This includes that for international transportation and certain associated goods and services, the following are zero-rated for VAT purposes:
- The supply of an international transportation service of goods and/or passengers by way of a means of transport;
- Certain services that are directly or indirectly a…