Bahrain's Nation Bureau for Revenue (NBR) has published an updated version of its VAT Real Estate Guide, dated September 2020. 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 provides two main changes, including an updated Section 3.3.4 to clarify that the zero-rate applies to certain services needed to obtain a building permit and an updated Section 3.6.2 to provide that a certificate is not required in order for the zero-rate to apply in relation to services required to obtain a building...