Tax advisory for operators, MVNOs, and tower infrastructure companies.
Voice + data + device bundles — single vs multiple supply analysis. Handset subsidy accounting. Prepaid vs postpaid VAT timing differences. Top-up vouchers as advance payments.
Interconnection charges between operators — standard-rated. International roaming — B2B reverse charge. Tower sharing arrangements — lease or service? Property-related supply rules.
OTT services (Netflix, Spotify via billing) — agent vs principal. Content partnerships and revenue sharing. App store charges — electronic services rules. Cloud hosting VAT.
Bahrain's Telecommunications Regulatory Authority (TRA) imposes specific licence fees and contributions. These are not consideration for a supply and fall outside the scope of VAT. However, licence fee calculations may reference turnover, so VAT-inclusive vs exclusive revenue definitions matter. We ensure your TRA reporting aligns with your VAT accounting.
