The UAE Federal Tax Authority (FTA) has issued Public Clarification VATP025 to clarify the temporary zero-rating of certain medical equipment with effect from 1 September 2020, which replaces Public Clarification VATP023 on the matter.
The main points of the new public clarification are in line with prior public clarification, including that zero-rating is provided from 1 September 2020 for medical face masks, half filtered face masks, non-Medical “community” face masks made from textile, single-use gloves, and Chemical disinfectants and antiseptics intended for use on the human body. However, the key change is that zero-rating is now provided until 31 December 2021 in accordance with Cabinet Decision No. 15/3 O of 2021 (previously provided until 28 February 2021).
Source Orbitax
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