28 December 2017

[Reminder] Value Added Tax(Vat)On Zajel Services

Reference: CIR-2017-SHN0807

UAE Ministry of Finance has published Federal Decree – Law No. 8 of 2017 concerning Value Added Tax (VAT),which is based on the principles, settled in the GCC agreement for the mentioned Tax.

Accordingly and under this law,  ZAJEL services will be subjected to VAT as following:


  • a 5% VAT charge will be added on ZAJEL  starting from 1st January 2018
  • Refunds from date of 1st January 2018 will also be subjected to Value Added Tax. Therefore, the non-received cards will not be returned to Health Regulation Department and will be retained in Zajel. The concerned person shall communicate with Zajel to obtain the transaction and pay the service in addition to the VAT amount.
  • To communicate for further information or  returned transactions, please

or telephone no. 2084000-04


To be compliant with VAT regulations, the existing receipts will be amended to include the VAT amount – the VAT registration number

for full access on the circular no. 130 , please refer to the following link: 130 - VAT on ZAJEL services.pdf

Health Regulation Department – DHA appreciate your continued support as we progress through the VAT changes

Supporting Documents:

circular 130 - VAT on ZAJEL services.pdf:

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