Bahrain's National Bureau for Revenue (NBR) has published VAT Real Estate Guide Version 1.4, which is dated 4 September 2024. The guide sets out the general principles of VAT in relation to the real estate sector in the Kingdom of Bahrain (Bahrain). The main update concerns the VAT treatment of the rental of retail and promotional stands as follows:
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2.3.9. Rental of retail and promotional stands
As of 1 January 2025, the provision of space for retail or promotional stands (e.g. at a …