Gift Rules
Under BHD 25
Gifts costing ≤ BHD 25 per recipient per year — no deemed supply. No output VAT. Input VAT still recoverable. Must be given free (no consideration). Track cumulative gifts per recipient. Includes branded merchandise, stationery, pens.
Over BHD 25
Gifts costing > BHD 25 — deemed supply. Output VAT due on cost. Self-supply output box on VAT return. Still claim input on purchase. Effectively: pay VAT on cost. Gift hampers, electronics, luxury items often exceed.
Trade Samples
Samples given to promote business — no deemed supply regardless of value. Must be genuinely for business promotion. Not resaleable in same form. Marked "sample — not for resale". Include pharmaceutical samples, food tasting portions, fabric swatches.