The VAT Digital Economy Guide (Version 1.0, March 2019, updated 1 January 2022) is issued by the National Bureau for Revenue (NBR) of the Kingdom of Bahrain and sets out the general principles applying to the digital economy under Bahrain VAT. It addresses e-commerce supplies of goods, the place of supply, the VAT due date, single, multiple and bundled supplies, consignment stock and returns or refunds, together with the import of goods, the obligations of delivery companies importing for non-registered persons, and the customs documentation a VATable person must retain to recover import VAT. It defines electronic services, applies the use and enjoyment place of supply rule, explains the reverse charge for non-resident suppliers, registration within 30 days of a first supply, zero-rating of online educational services, and supplies made through disclosed or undisclosed agents, online portals and interfaces.