Blog: Bahrain VAT Place of Supply Rules

General Rules

Supply Type	Place of Supply	Rule
Goods (no transport)	Where goods are located	Art. 15(1)
Goods (with transport)	Where transport begins	Art. 15(2)
Services B2B	Customer's place of residence	Art. 16(1)
Services B2C	Supplier's place of residence	Art. 16(2)
Real estate services	Where property is located	Art. 17
Transport of goods	Where transport starts	Art. 18

🔗 B2B services from overseas → reverse charge (customer accounts for VAT)

🔗 Export of services to non-GCC → zero-rated (if B2B with overseas customer)

🔗 Intra-GCC supplies → special transitional rules (treated as import/export)