Bahrain's Nation Bureau for Revenue has issued VAT guides on the digital economy, financial services, healthcare, and real estate.

VAT Digital Economy Guide

With respect to the sale of goods using an online platform (e.g., a website), the VAT treatment is summarized as follows:

• Bahrain supplier:
  • Supplies made to customers in Bahrain – standard-rated (5%)
  • Supplies made to customers outside…