Bahrain Updates VAT Guidance on Real Estate

Bahrain's National Bureau for Revenue (NBR) has published VAT Real Estate Guide Version 1.7, which is dated 9 August 2026. The guide sets out the general principles of VAT in relation to the real estate sector in Bahrain. The main update in Version 1.7 concerns VAT invoices as covered in section 5 of the guide:

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5. VAT invoices

A VATable person must issue VAT invoices in respect of supplies of goods and services made by him in Bahrain, whether these supplies are made to resident perso…