Bahrain’s National Bureau for Revenue released guidance version 1.5 on March 11 2026 clarifying that VAT paid as deposits during import is not immediately recoverable. Registered persons must obtain a customs declaration receipt confirming a ‘VAT confiscation’ status before they can reclaim the VAT, and the recovery must occur within five years from the end of the calendar year in which the deposit becomes recoverable.
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Bloomberg Tax · 3 months ago
The Bahraini National Bureau for Revenue released updated guidance on VAT treatment of real‑estate lease incentives on 29 January 2026. The guide clarifies that rent reductions and rent‑free periods are exempt, while reimbursements for fit‑out contributions are taxable. It also provides examples of common lease incentives used by landlords.
Bloomberg Tax · 3 months ago
The Bahrain Tax Agency released an updated VAT general guide in English on Jan. 28, 2026. The guide clarifies that outsourced services are taxable, VAT is due on full consideration when third‑party providers assign roles under direct supervision, and employee salaries remain outside VAT. These updates aim to provide clearer guidance for businesses operating in Bahrain.
GulfNews · about 3 hours ago
The Ministry of Finance has extended the deadline for appointing Accredited Service Providers (ASP) for e‑invoicing to 30 October 2026 for businesses with annual revenues above AED 50 million. The mandatory implementation deadline remains 1 January 2027. The amendment also introduces a white‑label framework enabling UAE firms to partner with international providers.
Gulf News · 5 days ago
UAE businesses face a July 1, 2026 deadline to pick an accredited e‑invoicing service provider and prepare their systems for the mandatory rollout. From January 1, 2027, e‑invoicing will apply to firms with annual turnover above Dh 50 million, using a decentralised 5‑corner model for B2B and B2G transactions. Companies must review accounting systems, conduct gap analyses, upgrade infrastructure, and train staff to avoid operational disruption.
LinkedIn Article by Mustafa Syed · 13 days ago
Oman is rolling out a structured e-invoicing system called Fawtara, mandating XML-based invoices, Peppol network routing, and real‑time reporting. The phased rollout begins in August 2026 for large taxpayers and expands to all VAT‑registered businesses by August 2027. Key technical requirements include Oman‑specific PINT format, seller UUID, and accredited access points with MFA and ISO 27001.
e-Invoice.app · 13 days ago
UAE has launched a Peppol-based 4‑corner e‑invoicing model with a phased rollout. Large businesses must appoint an Accredited Service Provider by 31 July 2026 and begin mandatory e‑invoicing on 1 January 2027, while smaller businesses and government entities follow later dates. The mandate requires PINT AE format invoices transmitted via Peppol, with penalties up to AED 5,000 per month for non‑compliance.
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Key Takeaways
The deposit must be officially transferred to a ‘VAT confiscation’ state by Customs Affairs.
A customs declaration receipt or equivalent confirming the confiscation status is required.
VAT can be recovered within five years from the end of the calendar year in which it became recoverable.
The guidance was released on March 11 2026.
Primary source
Read the full article at DocnovaThis summary was published on VATfaqs.com on 27 March 2026. It relates to VAT developments in Bahrain. The original source is Docnova.
