The VAT Rate Change Transitional Provisions Guide (Version 1.0, December 2021), published by Bahrain's National Bureau for Revenue, explains how to apply the increase in the standard VAT rate from 5% to 10% with effect from 1 January 2022. It identifies the two governing dates, the law enforcement date of 24 December 2021 in the Amended VAT Law and the effective date of the rate change, then sets out four transitional rules. Rules 1 and 2 address one-off supply contracts entered into before and after 24 December 2021, including invoicing, advance consideration and correction of returns. Rules 3 and 4 address continuous supplies, preserving the 5% rate until 1 January 2023 for qualifying earlier contracts. The guide also defines when a contract counts as changed and how to value supplies delivered either side of the relevant date.