Article 16 of Bahrain VAT Law states that
a) Place of Supply shall be treated as Supply made in Kingdom if the taxable supplier has a place of residence in kingdom
b) If the customer is Taxable Person in another implementing state, then place of supply shall be such place of residence of customer.
Bahrain VAT Law Input Tax Deduction Article 42 states that a) Tax paid on input supplies during the tax period would be eligible for deduction against output tax. b) Tax Paid during imports in another
Article 35 states that The Authority shall prescribe a Period for which the taxable person shall pay the tax and file returns, and such period shall not less than a month. The Start and end of Tax Pe
Article 29 states about Mandatory Registration A) Threshold - BHD 37,700 If the value of supply made by a person in the kingdom for the period of 12 months prior to any month in the year (or) exceeds