VAT GROUP AS PER THE BAHRAIN VAT LAW
As per the Bahrain VAT law, two or more persons can form a VAT group and act as a single entity for the purpose of VAT. But there are certain conditions to be met before forming a VAT group.
Those taxable entities registered under a single Tax group will be treated as a single entity for the purpose of VAT as per the Bahrain VAT Law and hence the transactions between the members of a Tax group will not be regarded as supplies for the purpose of VAT.