The UAE Federal Tax Authority (FTA) has issued Public Clarification VATP023 to clarify the temporary zero-rating of certain medical equipment with effect from 1 September 2020. Key points of the public clarification are as follows:

The temporary zero-rating is available as per "Cabinet Decision No. 9/12 O of 2020" of 1 September 2020 and Ministerial Decision No. 380 of 6 December 2020, which …