VAT and e-invoicing for UAE clinics
VAT in the UAE is 5%, and the VAT law zero-rates qualifying healthcare. Which of your services qualify, and whether any are standard-rated or exempt, is for your tax adviser. Aqid ERP then keeps standard-rated sales in boxes 1a to 1g by the emirate of the branch, zero-rated ones in box 4, and opens each box to the invoices behind it.
E-invoicing covers invoices to businesses and government, so your invoices to insurers and companies are in scope, while sales to patients as consumers are outside it under current guidance. A clinic with revenue under AED 50M appoints an accredited service provider by 31 March 2027 and transmits from 1 July 2027. A clinic that bills only patients still needs a provider to receive its suppliers' e-invoices.
Aqid ERP signs every invoice as PINT AE XML today and keeps it with the invoice. It is not an accredited service provider, and its connection to one is not yet live. You enter the VAT 201 figures on EmaraTax yourself.