B2B supplies of healthcare services

Public clarification on Business-to-Business supplies of healthcare services
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The Federal Tax Authority (FTA) has issued a new public clarification (VATP016) on business-to-business supplies of healthcare services.

VAT treatment of healthcare services: 

According to Article 41 of the Executive Regulations, healthcare services may be zero-rated if certain conditions are met.

For the purposes of the Article, “healthcare services” are defined as: "any service supplied that is generally accepted in the medical profession as being necessary for the treatment of the recipient of the supply including preventive treatment."

Therefore, where the patient and the recipient of the supply are not the same person, then the services should be subject to VAT at 5%.


To access VATP016, visit: VATP016

To access the Executive Regulations visit: Executive regulations