Bahrain's National Bureau for Revenue (NBR) has published a VAT manual on changing VAT return filing frequency. The manual aims to provide VAT payers with: An overview of the VAT rules and procedures in Bahrain in relation to the process of changing VAT filing frequency between monthly and quarterly frequencies; and The necessary guidance needed to navigate the NBR online portal and process for VAT Payers to change their filing frequency. With effect from 1 January 2020, if the value of annual taxable supplies does not exceed BHD 3 million, quarterly filing is required. If annual supplies exceed BHD 3...