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.
Until the GCC electronic Services system is applied across all Member States, a movement of Goods from Bahrain to another Implementing State is treated as an Export. Current official status and export evidence must be checked at the Supply date.
Taxable Persons, finance teams and advisers applying this Article to a Bahrain VAT position.
A GCC destination label alone does not establish treatment; check the official status and export evidence at the supply date.
Current text
Application steps
- 1
Identify the destination's status on the supply date.
- 2
Check NBR announcements on the electronic system.
- 3
Meet export evidence and zero-rate conditions where applicable.
Connected provisions
Official guides and tools
Goods shipped to a GCC State
Do not apply an Intra-GCC treatment from the destination name alone. Verify the State's official status and the electronic-system position at the Supply date, then secure the required export evidence.
Questions to help you apply it
- What was the destination's official status?
- Are export conditions evidenced?