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May 15, 2026

This Public Clarification, VATP025, outlines the temporary application of a 0% VAT rate on specific medical equipment used for protection against Covid-19. It implements Cabinet Decision No. 9/12 O of 2020 and Ministerial Decision No. 380 of 2020. The zero-rating applies to supplies and imports occurring between 1 September 2020 and 31 December 2021. The document specifies eligible items, such as certain face masks, gloves, and disinfectants. It clarifies that the date of supply must be determined per Articles 25 and 26 of the VAT Decree-Law and provides guidance on retrospective application.

VATP025

VAT Public Clarification

Temporary Zero-rating of Certain Medical Equipment

Please be informed that Public Clarification VATP025 replaces Public Clarification VATP023.

Issue

On 1 September 2020, the Cabinet issued a Cabinet Decision No. 9/12 O of 2020 ("Cabinet Decision"). The Decision concerns the temporary application of VAT at the 0% rate on certain supplies and imports of medical equipment. Furthermore, the Ministerial Decision No. 380 of 2020 ("Ministerial Decision") issued by the Minister of Health and Prevention on 6 December 2020 (with effect from 1 September 2020) specifies the medical equipment that are zero-rated in accordance with the Cabinet Decision. In accordance with Cabinet Decision No. 15/3 O of 2021, the above decisions shall be effective until 31 December 2021.

This Public Clarification provides a summary of the zero-rating rules introduced by the above-mentioned Decisions.

Summary

A supply or import of certain medical equipment may be zero-rated where the supply or import occurs within the period from the effective date of the Cabinet Decision until 31 December 2021.

The remainder of this Public Clarification describes the rules for determining which medical equipment are covered by the zero-rating rules and the timeframes for the application of the rules.

Detailed discussion

In accordance with the Cabinet Decision, a supply or import of certain medical equipment may be zero-rated. It should be noted that that the zero-rating of supplies and imports under the Cabinet Decision is separate, and in addition to, zero-rating of any other medical equipment in accordance with Cabinet Decision No. 56 of 2017on Medications and Medical Equipment Subject to Tax at Zero Rate.

The "medical equipment" to which the temporary zero-rating rules apply are personal protective equipment used for the protection from Covid-19, and which contain the features and meet the specifications determined and specified by the Ministerial Decision. Such medical equipment are limited to:

Medical face masks that are not included in the Cabinet Decision No. 56 of 2017 on Medications and Medical Equipment Subject to Tax at Zero Rate (of approved standards 14683 and UAE.S ASTM F2100);
Half filtered face mask (UAE.S EN 149);
Non-Medical "community" face mask made from textile (UAE.S 1956);
Single-use gloves (UAE.S ISO 374-2); and
Chemical disinfectants and antiseptics intended for use on the human body, but excluding detergents, cosmetics and personal care products (UAE.S EN 1276, EN 1650, and EN 14476:2013+A2).