VAT and e-invoicing for UAE dental clinics
VAT is 5%, and the VAT law zero-rates qualifying healthcare; whether a given treatment qualifies is a question for your tax adviser, not a rule this page can give you. Once the items are set up, standard-rated sales reach boxes 1a to 1g by the emirate of the branch, zero-rated ones box 4, and input VAT on lab and supplier bills box 9.
Under current guidance e-invoicing covers invoices to businesses and government, not sales to consumers, so your invoices to employers and insurers are in scope and patient receipts are not. A clinic under AED 50M appoints an accredited service provider by 31 March 2027 and transmits from 1 July 2027.
Each invoice is already signed as PINT AE XML and kept with it. Aqid ERP is not an accredited service provider, its connection to one is not yet live, and you type the VAT 201 into EmaraTax yourself.