A non-resident person is a person who does not have a place of residence in Bahrain by way of a place of business, fixed establishment or a usual place of residence, as defined by the VAT Law.
If you are a non-resident taxable person, you must register for VAT in Bahrain as soon as you start making taxable supplies in Bahrain where no one else is liable to account for the VAT due on your supplies. This is generally the case when you supply taxable goods or services in Bahrain to non-VAT registered businesses or end-consumers.
There is no minimum registration threshold for non-resident persons. Making a supply of BHD 1 to a non-registered customer will result in an obligation to register.
Use of a tax representative
Non-Resident taxable persons can apply for registration with the NBR either directly or by appointing a Tax Representative to act on their behalf.
If you decide to register for VAT through a tax representative, you may appoint a person resident in Bahrain, duly approved by the NBR, to act as tax representative, by way of an official power of attorney.
A tax representative will be held jointly and severally liable for any VAT related liabilities of the taxable person he is representing. For example, if a filing deadline for a tax return is missed or payment of VAT is omitted, the tax representative can be held responsible for the late submission and the outstanding tax amount and applicable penalties to be paid to the NBR.
The NBR reserves the right to request and obtain necessary documentation from the taxable entity to prove that the above requirements are met
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