📋 Registration Trigger
A non-resident must register for VAT if they make taxable supplies in Bahrain and there is no Bahraini customer to apply reverse charge. This typically arises for B2C supplies of goods or electronically supplied services.
Scenarios
🛒 E-Commerce
Foreign seller delivering goods to Bahrain consumers — must register (no reverse charge for B2C). Amazon, Noon platforms may collect VAT on behalf of sellers.
💻 Digital Services
SaaS, streaming, e-learning to Bahrain individuals — non-resident must register and charge 10% VAT. B2B digital services — reverse charge applies, no registration needed.
🏗️ Project Work
Foreign contractor on Bahrain construction project — registration required if providing supplies to non-registered persons. If all customers are VAT-registered — reverse charge applies.
📋 Tax Representative
Non-residents without a Bahrain establishment must appoint a tax representative. The representative is jointly and severally liable for VAT obligations. We act as tax representative for foreign businesses.