The VAT Agent / VAT Representative Guide (Version 1.0, April 2021) is issued by the National Bureau for Revenue (NBR) of the Kingdom of Bahrain and explains both how a person obtains NBR authorization to act as a VAT agent or VAT representative and how a VAT payer appoints one. It distinguishes a VAT agent, appointed voluntarily by a resident VAT payer who remains fully liable for his own VAT obligations, from a VAT representative, who may be appointed by a non-resident VAT payer and becomes jointly liable for VAT and penalties due to the NBR. It sets out the residence, good conduct, qualification and commercial registration conditions, the BHD 300 fee under Ministerial Decision No. 33 of 2020, the three-year authorization and its renewal, the documents required, and portal functions including the inbox, employee sub-accounts, client administration and deregistration.