Article 8 states that
If Taxable person
(a) Supplies or Receives goods or services in his own name or on behalf of another person, or
(b) Supplies Goods or Services in the name of or on account of another person
he shall be treated as supplier or receiver as per VAT Law as the case may be. In simple words, all the provisions of Law shall be applicable to Agent as if he is the original supplier or receiver)
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