The fight against COVID-19 is still raging across the world amidst the news of a second strain emerging, leading to a surge in demand for Personal Protective Equipment (PPE). However, importers and suppliers need to be aware of how the UAE charges VAT on specific medical equipment used to fight the COVID-19 pandemic such as face masks, sanitisers, hand gloves etc. A temporary zero-rating is applied on specific medical equipment including the face masks with effect from September 2020.
Source: jcauaeaudit.com
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