Hi,
We are a hospital, so in some services, part of the price VAT does not apply for Saudi Nationality while it applies for other nationalities. An example is, let’s say we have a Lab service that costs 100 SAR, the insurance company covers 80 SAR and %15 VAT applies which is 12 SAR. The patient share is 20 SAR, VAT of %15 = 3 SAR will be applied when nationality is Not Saudi, but 0 SAR will be applied if the patient is Saudi.
So to summarize this, the item line in invoice is 100 SAR, Insurer share is 92 SAR Tax inclusive. Patient Share is 23 SAR Tax inclusive in case of non Saudi nationality, and patient share is only 20 SAR with 0 SAR Tax in case of Saudi Nationality. How to do this in XML to be accepted by ZATCA engine
1- For the cases where the patient is covered by insurance company and bear a certain percentage of the value:
The Hospital to issue a simplified invoice only for the amount received from the individual patients, and to issue the tax invoice for the rest of value to the insurance company without any change in the current format agreed with them.
2- For the cases where the patient is covered by insurance company and the patient doesn’t bear anything of the value:
The hospital can share with the patient a copy of the tax invoice issued to the insurance company
3- For the cases where the patient is NOT covered by insurance company and bear the FULL value of the service rendered:
The hospital will issue a simplified invoice based on the current practice
hi @Tamer_El_Khawas
Can you please tell me how did you obtain the list of procedures, lab services that are supplied to VAT? I know that VAT categories code = VATEX-SA-HEA applies to ones that are not subject to VAT. But how did you separate this list? The ones that are subject to VAT and the ones that are not?
I found one document that answers your question - Healthcare.pdf
Hi @hbinmahboub@Tamer_El_Khawas
We are a software company catering to dental practices. In cases where item itself is not subject to VAT. I am specifically talking about dental procedures that are not subject to VAT (VAT categories code = VATEX-SA-HEA). Should the invoice with total VAT = 0 be sent to Fatoora?
I understand that if the invoice has several items and some of them are subject to VAT while others (VAT categories code = VATEX-SA-HEA) are not, the invoice should be sent to Fatoora.
I also understand that the VAT if covered by the government, and VAT on the citizen / insurance is zero should also be sent to Fatoora.
My case is about items that are not applied to VAT in any case.
Regards
