Frequently Asked Questions on VAT

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What are the eligibility criteria for a non-resident to submit a refund request under the VAT regime?

A refund request may be submitted by the following people:

  • Taxable individuals who are residents in any of the GCC member states
  • A non-resident of any GCC member state who meets the following conditions:
    • They must not have supplied goods or services that would make them liable to pay VAT in the Kingdom of Bahrain or any other GCC member state during the tax period to which the refund request relates.
    • They must be registered for VAT purposes or other business purposes in their country of residence.
    • The purpose of VAT incurred by the non-resident must be their business activity.
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