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 Bahrain – zero-rated, provided the supply qualifies as an export Non-resident supplier: Supplies made to taxable persons in Bahrain – import VAT payable by the taxable person Supplies made to non-registered persons in Bahrain – import VAT payable by the...