What are the eligibility criteria for taxable individuals from other GCC states to obtain VAT refunds?

These conditions are applicable to residents of Bahrain who are citizens of other GCC member states and have paid VAT in those GCC member states. They should meet the following conditions to obtain VAT refunds:

• These individuals should be residents in the Kingdom of Bahrain and they should NOT be registered under the VAT regime.
• The goods purchased from the other GCC state must have entered the Kingdom of Bahrain.
• The total value of the goods purchased must be greater than BHD 1000.