The VAT Economic Activity Guide (Version 1.0, August 2020, updated 1 January 2022) is issued by the National Bureau for Revenue (NBR) of the Kingdom of Bahrain and helps a person determine whether he is conducting an economic activity for VAT purposes and may be obliged to register. It lists indicators such as profit motive, regular transactions, quantity of purchases, financing, time and effort, and advertising, and explains the three statutory requirements that the activity be conducted independently, in an ongoing and regular manner, and for the purposes of generating income. It addresses hobbies and private activities, when an activity starts through preparatory acts and when it ends, and specific cases including employees and contractors, board members, charities, passive and active holding companies, dormant companies, joint ventures, government bodies acting in a sovereign capacity, and recovery of related input VAT.