Bahrain's National Bureau for Revenue (NBR) has published VAT Transportation Guide (Version 1.2), dated 14 September 2025. The guide sets out the general principles of VAT in Bahrain and how they apply for transportation supplies, including VAT zero-rating for:
- The supply of an international transportation service of goods and/or passengers by way of a means of transport;
- Certain services that are directly or indirectly associated with a supply of an international transportation service of …