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Frequently Asked Questions on VAT

Last updated on 17 August, 2018


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Which medical services are zero-rated?

The following medical services are zero-rated:

  • Preventive healthcare and treatment services (provided by a healthcare institution, physician, nurse, dentist or pharmacy licensed by the Ministry of Health and Prevention or the competent authority).
  • Medications registered or approved by the Ministry of Health and Prevention.
  • Medical equipment registered or approved by the Ministry of Health and Prevention.
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