VAT Alert - October 2019

United Arab Emirates (‘UAE’) Updates

Value Added Tax (‘VAT’)

1.  VAT Public Clarification VATP016 - Business-to-Business Supplies of Healthcare Services

The Federal Tax Authority (‘FTA’) in October has issued a public clarification on providing Business-to-Business supplies of Healthcare Services. The clarification discusses in detail the treatment of providing health care services by a business to another business.

The FTA has clarified that supply of healthcare services may only be zero-rated if the recipient of the supply is also the person who receives the treatment.

The clarification can be accessed here

Excise Tax

1. Ministerial Decision No. 236 of 2019 on Implementation of the Cabinet Decision No. 52 of 2019 Excise Goods, Excise Tax rates and methods of calculating the Excise Price