English translation published by the Legislation and Legal Opinion Commission. The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.
Telecommunications and Electronic Services are supplied in Bahrain to the extent they are used and enjoyed there, regardless of where the contract is made or paid. The Regulations provide location indicators.
Telecommunications providers, digital platforms, Electronic-Service suppliers and their customers.
An offshore contract or payment does not by itself take the Service outside Bahrain. Consistent evidence of use and enjoyment is required.
Current text
Evidence use and enjoyment
- 1
Confirm the Service meets the legal telecom or Electronic-Service definition.
- 2
Determine actual use and any split across locations.
- 3
Apply the customer and usage indicators in the Regulations.
- 4
Retain consistent evidence supporting the conclusion.
Connected provisions
Regulations — Article (17)
Telecommunications ServicesIt details use-and-enjoyment indicators for telecommunications.
Open connected ArticleRegulations — Article (18)
Electronic ServicesIt defines Electronic Services and provides customer-location indicators.
Open connected ArticleOfficial guides and tools
Digital subscription used in Bahrain
Even where contracting and payment occur abroad, indicators showing that a digital subscription is used in Bahrain require the Bahrain use-and-enjoyment rule to be reviewed.
Questions to help you apply it
- Is this legally a telecom or Electronic Service?
- Which indicators prove where it is used?
- Is use split between Bahrain and another location?