Bahrain's National Bureau for Revenue (NBR) has published VAT General Guide Version 1.14, updated on 28 January 2026. The main update is the addition of a new section explaining the VAT treatment of manpower services.
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7. Manpower Services
Businesses may choose to outsource certain roles or functions to third-party providers or agencies. Typically, such arrangements are governed by a contract for services, under which the third-party provider performs specific activities on behalf of …