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B2B healthcare services

 alnuaimi  August 3, 2021

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B2B-healthcare-services_uae-vat-public clarificationDownload

Depending on the circumstances, a provider of healthcare services may be contractually supplying these services to another provider of healthcare services.

For example, a doctor may have contracted with a hospital to provide certain healthcare services from the hospital’s premises. Alternatively, a hospital may have contracted with a laboratory or another hospital for conducting tests or medical procedures for the hospital’s patients.

The question is whether such business-to-business healthcare services are eligible for zero-rating.

A supply of healthcare services may only be zero-rated if the recipient of the supply is also the person who receives the treatment.

For more information on these services, please contact us:

Tel: +971 43 23 1183
Mob: +971 55 899 5971
E-mail: mail@alnuaimiauditors.com