This ZATCA guideline clarifies the value added tax treatment for the healthcare sector in Saudi Arabia. It distinguishes between the economic activities of private providers and the non-economic public authority activities of government bodies. The guide details the standard 15% VAT on private healthcare services and the zero-rating for qualifying medicines and medical goods, referencing official classifications. It provides specific rules for invoicing, particularly for insurance claims, and outlines procedures for input tax deduction, record-keeping, and the mechanism for the State bearing VAT costs for Saudi nationals availing private healthcare services.