The VAT Retail and Wholesale Guide (Version 1.2, June 2020, updated 25 June 2025) is issued by the National Bureau for Revenue (NBR) of Bahrain and sets out general principles on the VAT treatment of persons and transactions in the retail and wholesale sector. It covers prices displayed by retailers, the place of supply of goods and services, and the valuation rules, including discounts, remuneration in kind at fair market value, staff discounts, service charges and tips, deposits, part exchange and trade-ins, adjustments to consideration and relief for bad debts. It then addresses the VAT due date, deemed supplies and free goods, low value gifts and samples, single and multiple supplies, returned goods, supplies through disclosed and undisclosed agents, concessions in retail stores, asset financing, the profit margin scheme, vouchers and coupons, loyalty programmes, stock, warranties, VAT invoices and refunds of VAT paid by tourists.