Bahrain's Nation Bureau for Revenue has published a VAT Education Booklet, which covers the VAT treatment of educational services, and of goods and services related to educational services. In general, the supply of educational services by kindergartens, pre-primary, primary, secondary and higher education institutions is zero-rated for VAT purposes, meaning no VAT applies but input VAT may be claimed. For the zero-rate to apply: The school or educational institution must be licensed by the Ministry of Education in Bahrain or be under its supervision; and Supplies must be provided directly to a student who is enrolled in that school or...