Bahrain Updates General VAT Guide with Additional Guidance on Invoice Details and Asset Change in Use

Bahrain's National Bureau for Revenue (NBR) has published VAT General Guide Version 1.15, updated on 29 July 2026. This guide includes two main updates.

The first update is to Section 10.3 on the required information that must be included in a VAT invoice for it to be considered compliant, including full and simplified invoices. The update provides further details on the required description of a supply, which must be included in both full and simplified invoices:

• A description of the sup…