Bahrain's Nation Bureau for Revenue (NBR) has published an updated version of its VAT Real Estate Guide, dated 22 August 2019. The guide covers the VAT treatment of real estate and related supplies, including the sale and rental of real estate, construction, and input tax recovery. The update includes changes to certain sections of the guide as follows: Section 4.3 - Clarification on certain transactions not treated as an exempt supply of real estate, including: Provision of permission to use a specific area – vending machines, shelf space, etc.; Short-term retail and promotional stands rented for a period of less...