Bahrain Updates General VAT Guide with New Section on Manpower Services

Bahrain's National Bureau for Revenue (NBR) has published VAT General Guide Version 1.14, updated on 28 January 2026. The main update is the addition of a new section explaining the VAT treatment of manpower services.

---

7. Manpower Services

Businesses may choose to outsource certain roles or functions to third-party providers or agencies. Typically, such arrangements are governed by a contract for services, under which the third-party provider performs specific activities on behalf of …