Frequently Asked Questions on VAT
Last updated on 13 February, 2019
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Transition to VAT
Supply under VAT
Reverse Charge Mechanism
Records and Books of Accounts
What is the reverse-charge mechanism?
Why is the reverse-charge mechanism needed?
When is the reverse-charge mechanism applicable?
I am a recipient involved in a reverse-charge transaction. What should I do?
Types of transactions
Can a non-resident supplier supply taxable goods or services to a non-registered business owner under the reverse-charge mechanism?
I am a VAT-registered business owner in Bahrain and my supplier is a non-resident individual. Who should pay VAT for these supplies?
When is the reverse-charge mechanism applicable on supply made by non-resident suppliers?
Domestic reverse-charge mechanism
What is the need for the domestic reverse-charge mechanism?
Under what conditions is the reverse-charge mechanism applicable on local supply?
What are the eligibility criteria for a supplier to apply for the domestic reverse-charge mechanism?
What happens after an application for the domestic reverse-charge mechanism is approved?
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