Bahrain's National Bureau for Revenue (NBR) has published Imports and Exports VAT Guide Version 1.5, which is dated 11 March 2026. The guide explains how VAT applies to the import and export of goods and services under Bahrain's VAT system. The main update in Version 1.5 is new guidance on VAT deposits in the context of the recovery of VAT paid on the import of goods.
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VAT paid in a form of a deposit
The VAT amount deposited pursuant to the customs declaration related to (import till …