How is the place of supply determined for goods?
Place of supply is determined differently based on whether the supply involves goods, services, or certain other categories:
Place of Supply for Goods:
The place of supply for goods will be the Kingdom of Bahrain if any of the following conditions are met:
The goods are sold to customers within the Kingdom without the use of transportation or dispatch.
The goods are transported or supplied within the Kingdom from the supplier to the customer.
The goods are assembled or installed in the Kingdom of Bahrain.
The goods are internally supplied by a registered supplier (or a non-registered supplier who is required to register) to a taxable recipient in the Kingdom of Bahrain.
The goods are manufactured in the Kingdom and are supplied to a state where VAT is applicable. In this situation, the supplier must be a taxable person, and the customer must be non-taxable in the destination state. The value of the goods must not exceed BHD 37,500, the mandatory threshold, in any twelve consecutive months.