Bahrain’s National Bureau for Revenue released guidance version 1.5 on March 11 2026 clarifying that VAT paid as deposits during import is not immediately recoverable. Registered persons must obtain a customs declaration receipt confirming a ‘VAT confiscation’ status before they can reclaim the VAT, and the recovery must occur within five years from the end of the calendar year in which the deposit becomes recoverable.

The Belgian Court of Appeal ruled that the 2000 amendment removing the explicit VAT exemption for travel agencies providing services outside the EU does not alter the tax status of those services. The court confirmed that, under the EU standstill provision, services remain taxable even without an explicit national deviation. Travel agencies must therefore account for Belgian VAT on services such as hotels and flights for trips outside the EU.

HMRC’s Brief 9 confirms that supplies of locum doctors are exempt from VAT under Item 5, Group 7, Schedule 9 of the VAT Act 1994. The guidance also explains how businesses can claim refunds for over‑declared output tax on such supplies made within the last four years, and notes that HMRC is reviewing policy and will issue updated guidance in due course.