VAT Healthcare Guide Update | Guidance on Composite & Multiple Supplie…

The NBR has updated the VAT Healthcare Guide, introducing important clarifications on the VAT treatment of medicines and medical equipment — particularly in complex supply scenarios.

Key updates:

▪ Clarification on composite vs multiple supplies

▪ VAT treatment where medicines are supplied with non-qualifying services (e.g., cosmetic procedures)

▪ Potential application of 10% VAT on bundled supplies

▪ Emphasis on case-by-case assessment

📌 The updated VAT Healthcare Guide can be accessed on the NBR website:

https://lnkd.in/gWv3vtBE

For any assistance regarding VAT implications, reach out to Moore Bahrain at tax@msbahrain.com or call +973 17200144.