- Bahrain’s NBR released Version 1.2 of the VAT Healthcare Guide on 31 March 2026, clarifying VAT rules for healthcare services, medicines, and medical equipment.
- Preventive and basic healthcare services, and related goods provided by qualified professionals or institutions, are zero-rated for VAT.
- Medicines and medical equipment listed on the NBR website are zero-rated throughout the supply chain; imports of these items are VAT-exempt.
- Items not on the approved list, or those provided as part of non-qualifying medical services (e.g., wellness or enhancement treatments), are subject to the standard 10% VAT rate.
- The guide emphasizes the need to determine whether supplies are single composite or multiple supplies for correct VAT treatment.
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Bahrain"
- Bahrain Updates VAT Registration Guide, Raises Penalties for Late Filing
- Bahrain Publishes Processing Timelines for VAT Registration and Profile Amendments
- Bahrain Updates VAT Deregistration Manual and Registration Guide
- Bahrain Updates VAT General and Retail-Wholesale Guides
- Bahrain Clarifies Eligibility for the VAT Profit Margin Scheme on Used Goods
