Bahrain publishes Guidelines for Services Provided by travel Agents

Posted on 06 September 2019


The National Bureau of Revenue (NBR) in Bahrain has recently issued a VAT Guide on transportation sector, where Section 4.6 of the guide provides clarity on Services Provided by travel Agents. NBR has stated that with effect from 1 Aug 2019,  where a travel agent provides ticketing services that are directly related to the international transportation of passengers, any commission charges, service charges or administration fees charged by the travel agent will be zero-rated for VAT purposes if the place of supply of the ticketing services is Bahrain.

To access the full guide, please go to Section 4.6 of the attached guide

https://s3-eu-west-1.amazonaws.com/nbrproduserdata/media/X0KOYM3bzhnDL6UVWf5d8VlIeZa9NEfEqNpNLhOn.pdf


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