Bahrain's Nation Bureau for Revenue (NBR) has published an updated version of its VAT General Guide dated 30 July 2019. The main update concerns eligibility to form/join a tax group, which includes the following. Two or more persons can apply to form a VAT group provided all the following conditions are met: Each of the applicants is a legal person (i.e. an entity that is capable of entering into contracts in its own name); All the applicants have a place of residence in Bahrain; All the applicants conduct an economic activity; All the applicants are registered for VAT purposes at...