1. Introduction
1.1. Purpose of this Guide
This document sets out the general principles of Value Added Tax (VAT) in relation to the real estate sector in the Kingdom of Bahrain (Bahrain). The main aim of this document is to provide the reader with:
• An overview of the VAT rules and procedures in relation to the real estate sector in Bahrain and, if required, how to comply with them
• The necessary background and guidance to help you to determine how a supply is treated for VAT purposes
This Guide is intended to provide general information only and contains the current views of the National Bureau for Revenue (NBR) on its subject matter. No responsibility is assumed for the VAT laws, rules or regulations in the Kingdom of Bahrain. This Guide is not a legally binding document and does not commit the National Bureau for Revenue or any taxpayer in respect of any transaction. This document should be used as a guideline only and is not a substitute for obtaining competent legal advice from a qualified professional.
Furthermore, this Guide should be read together with the VAT General Guide issued by the NBR and which is available on the NBR’s website, www.nbr.gov.bh.
To read more in details find the attachment.
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