This Public Clarification addresses the VAT treatment for business-to-business supplies of healthcare services in the UAE. It provides detailed guidance on applying the zero-rate for healthcare as specified in Article 41 of Cabinet Decision No. 52 of 2017. The document establishes that for a supply of healthcare services to be zero-rated, the recipient of the supply must also be the patient receiving the medical treatment. Consequently, when one healthcare provider contractually supplies services to another, such as a doctor to a hospital, this B2B transaction is subject to the standard 5% VAT rate.