Cabinet Decision No. 56 of 2017 clarifies the application of the zero rate for Value Added Tax (VAT) on specific healthcare supplies. Issued to implement the provisions of Federal Decree-Law No. 8 of 2017, this Decision defines 'Medications' and 'Medical Equipment' in Article 1. Article 2 stipulates that the supply of these goods is subject to VAT at a zero rate, provided they are either registered with the Ministry of Health and Prevention or imported with its explicit approval. This ensures that essential healthcare products remain accessible without a direct VAT burden on consumers.
This is not an Official Translation:
Medications and Medical Equipment Subject to Tax at Zero Rate
Cabinet Decision No. 56 of 2017
Issued 28 Dec 2017 - (Effective 1 Jan 2018)
The Cabinet,
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments,
Federal Decree-Law No. 8 of 2017 on Value Added Tax,
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