NBR publishes guide on VAT agents / VAT representatives

Bahrain's National Bureau for Revenue (NBR) has published a guide on VAT agents / VAT representatives. The purpose of this guide is to provide an overview of: 

1. The process to obtain NBR authorization as a VAT agent or representative including: 

a) The rules and procedures for registering as a VAT agent or representative; 

b) The process for registering as a VAT agent or representative through the NBR’s online portal; and 

c) Functionality available to a VAT agent or representative on the NBR’s online portal. 

2. The process for a VAT payer to appoint a VAT agent or representative including: 

a) The rules and procedures relating to the appointment by a VAT payer of a VAT agent or representative; and 

b) The process to be followed on the NBR’s online portal by a VAT payer when appointing a VAT agent or representative.