UAE’s Federal Tax Authority (FTA) has released a new Public Clarification VAT P016 on Business-to- Business Supplies of Healthcare Services. Through this Clarification, FTA has confirmed that :
“Supply of healthcare services may only be zero rated if they recipient of the supply is the person who receives the treatment.”
This implies that in case supply is received by a person who is not the recipient of the treatment, the supply cannot be zero rated.
To read the full Clarification VATP016, please click here:
An Article discussing the same issue was also published on our website. To read the article, please click here: VAT On Diagnostic Clinic ServicesClick here to download the file