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Most important Transitional Provisions every businessmen should beware of Bahrain VAT.


Article 75 - Date of Supply after law implementation: If an invoice is issued prior implementation of the law, but supply is made after implementation date, VAT shall be applicable for such transaction and thus supplier has to issue a supplementary invoice. (to collect and pay VAT)

Supply made after implementation date means - Delivery of Goods to customer or Completion of Service after commencement date of law (01st Jan 2019).

Advisory Note: If it is unsure that delivery of goods or completion of services are not to be completed before implementation date(01st Jan 2019), do not raise invoice before said date. It is advisable to issue invoice with proper VAT after implementation date to avoid documentation misunderstandings.

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