Digital Supply Categories
☁️ SaaS & Cloud
Software subscriptions — electronically supplied services. B2B: reverse charge by Bahrain customer. B2C: non-resident supplier must register. IaaS and PaaS — same treatment.
📱 App Stores
Apple/Google as deemed supplier in some jurisdictions. In Bahrain — app store operator may be treated as principal. In-app purchases — same VAT treatment as the app itself.
📊 Digital Advertising
Google/Meta ads purchased by Bahrain business — reverse charge applies. Ad revenue from Bahrain audience — standard-rated. Programmatic advertising chains — multiple parties involved.
🪙 Cryptocurrency
CBB regulates crypto under sandbox. Bitcoin and Ethereum — likely exempt financial instrument. NFTs — supply of digital content (standard-rated). Mining rewards — consideration for services?
🤝 Platform Economy
Uber, Deliveroo, Talabat — agent or principal? If agent: VAT on commission. If principal: VAT on full fare. Platform responsible for collecting VAT from micro-sellers.