Bahrain Publishes VAT Guidance on Changes in the Place of Supply of Telecommunication Services

Bahrain's Nation Bureau for Revenue (NBR) has published VAT Public Clarification VAT/PC/20/3 on the place of supply telecommunication services considering changes that will be implemented on 1 February 2021.

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Introduction

This clarification sets out the intention of the National Bureau for Revenue (NBR) to amend the "use and enjoyment" rules under which the place of supply for certain telecommunications services is determined for VAT purposes.  

The purpose of the amendme…