The VAT General Guide (Version 1.14, December 2018, updated 11 March 2026) is published by the National Bureau for Revenue (NBR) of the Kingdom of Bahrain and is the principal reference on the Bahraini VAT system. It sets out the legal framework: the GCC Unified Agreement ratified by Decree-Law No. (47) for 2018, the VAT Law under Decree-Law No. (48) for 2018 as amended by Decree-Law No. (33) for 2021, and Resolution No. (12) for 2018 issuing the Executive Regulations. It covers VATable persons, mandatory and voluntary registration, VAT groups and deregistration, transactions within the scope of VAT, deemed and out of scope supplies, place of supply, the 10% standard rate, zero-rated and exempt supplies, the reverse-charge mechanism, value of supply and VAT due date, VAT invoices, input VAT recovery and apportionment, VAT returns, record keeping, bad debt relief, the profit margin scheme, audits and objections.