Home/Insights/E-Commerce

VAT on E-Commerce

Selling online? Here's how Bahrain VAT applies to your e-commerce business.

E-COMMERCEMarch 2026 · 8 min read

E-Commerce Scenarios

Scenario VAT Notes
Bahrain seller → Bahrain buyer 10% Standard domestic supply
Bahrain seller → GCC buyer 0% Zero-rated export (with proof)
Foreign seller → Bahrain consumer 10% Non-resident must register
Marketplace (Amazon, Noon) 10% Platform may be deemed supplier
Drop-shipping Varies Depends on where goods shipped from

📌 Marketplace Rules

If you sell through a marketplace platform that controls the transaction (payment processing, T&Cs), the platform may be treated as the supplier for VAT purposes. This means the marketplace charges and remits VAT, not the individual seller. Check your platform agreement carefully.

E-Commerce Advisory

We help online sellers navigate VAT on every channel.

Get E-Commerce Help →