Goods — Place of Supply
📦 Without Transport
Where goods are located when made available to the customer.
🚚 With Transport
Where transport begins. If import — place of supply is Bahrain (VAT at customs).
⚡ Utilities
Electricity, water, gas — where consumption takes place (meter location).
Services — Place of Supply
💡 Key Takeaway: Getting place of supply wrong can mean charging VAT in the wrong country, failing to apply reverse charge, or missing a zero-rating opportunity. It's the most common international VAT error.