Bahrain's Nation Bureau for Revenue (NBR) has published a VAT Return Filing Manual. The purpose of this manual is to provide VAT payers with: An overview of the VAT rules and procedures in Bahrain in relation to the VAT return process; and The necessary guidance to help them navigate the NBR online portal and forms for VAT return filing, payment submission, and obtaining refunds. The manual includes that every VAT payer registered for VAT in Bahrain must submit a VAT return whether or not they have made any purchases, imports, or supplies during a given VAT period. During the transitional...