GTL Summary:

Article 35 of the Implementing Regulations of the Value Added Tax Law establishes that the supply of Qualifying Medicines and Qualifying Medical Goods is zero-rated. This provision is subject to any additional controls imposed by the Ministers of Health Committee of the Member States. The determination of what constitutes 'Qualifying' medicines and medical goods is based on classifications issued by the Kingdom's Ministry of Health or another relevant competent authority. This article ensures specific healthcare-related supplies are relieved of the VAT burden, aligning with national health policies and GCC-wide regulatory frameworks for essential goods.

Document Type: IR - Implementing Regulations
Law: Value Added Tax Law
Decision Number: implementing-regulations-3839-article-35
Year: 2016
Country: 🇸🇦 KSA
Official Name: Article 35 - Medicines and Medical Equipment
Last updated at: 2026-01-05 08:39:39 UTC

Chapter 6 - Zero-Rated Supplies

Article 35 - Medicines and Medical Equipment

  1. Subject to any additional controls imposed by the Ministers of Health Committee of the Member States, the Supply of any Qualifying Medicines or Qualifying Medical Goods is zero-rated.

  2. For the purposes of this Article, medicines and medical goods shall be considered Qualifying Medicines and Qualifying Medical Goods respectively in accordance with such classifications as may be issued by the Ministry of Health or any other competent authority from time to time.

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