Industries
Medical and dental practices
Finbryn reconciles DHA, DoH and MOHAP insurance claim payments against patient billing for UAE medical and dental practices, tracks payroll through WPS for a licensed clinical workforce, and keeps Corporate Tax and VAT figures current for a mainland or free zone clinic. We work inside Xero and close by business day five.
Management report
Illustrative client · August 2026
AED
| Line | Aug | Jul | |
|---|---|---|---|
| Revenue | 142,380 | 131,904 | +10,476 |
| Cost of sales | (51,260) | (48,115) | (3,145) |
| Gross profit | 91,120 | 83,789 | +7,331 |
| Payroll | (46,300) | (45,900) | (400) |
| SoftwareNoted | (6,480) | (5,490) | (990) |
| Rent | (8,000) | (8,000) | 0 |
| Other operating | (9,215) | (9,870) | +655 |
| Net income | 21,125 | 14,529 | +6,596 |
Reviewer's note
Software is up on last month after two seats were added mid-month. Revenue includes one milestone invoice that will not repeat next month.
Illustrative. An example of the document, not a client's figures.
Exceptions report
Where the books usually hurt
Insurance reimbursements arrive weeks after the visit and net against adjustments that never get itemized
Merchant deposits from patient copays and insurance payers get recorded as one number, not split by source
Payroll for a mix of associates, hygienists and staff gets coded inconsistently month to month
Equipment purchases and practice loans get mixed into operating expense instead of tracked as fixed assets and debt
Insurance remittances rarely match what was billed
A clinic in Dubai, Abu Dhabi or the Northern Emirates typically bills a mix of self-pay patients and insurers regulated by DHA, DoH or MOHAP depending on the emirate, and the amount an insurer actually remits is often lower than the amount claimed, after deductions, rejections and co-payments the patient already covered at the counter. A practice that books the remittance as the full sale overstates revenue and loses track of which claims were actually rejected and need resubmission.
Finbryn reconciles insurer remittance advices against the original claim, tracking the gap between billed and paid separately for each payer, so a growing rejection rate from one insurer is visible in the numbers rather than buried in a rounding difference. Patient co-payments and cash-pay treatments are tracked on their own line so the mix between insurance-covered and self-pay revenue stays visible.
VAT on healthcare and payroll under WPS
Qualifying preventive and basic healthcare services in the UAE are generally zero-rated for VAT, while cosmetic and elective procedures are typically standard-rated at 5%, and a clinic offering both needs that split applied at the point of billing rather than reconstructed later, since the two treatments can sit on the same patient invoice. Clinical and administrative staff wages are paid through the Wages Protection System administered by MOHRE, and we reconcile WPS payroll runs against the ledger each cycle, including tracking DHA, DoH or MOHAP licence renewal costs for clinicians as a distinct expense category rather than folded into general payroll.
Corporate Tax on a clinic entity
A clinic operating as a mainland licensed entity or through a free zone such as Dubai Healthcare City is subject to Corporate Tax at 9% on taxable income above AED 375,000, with 0% below that line, filed within 9 months of the tax period end. Small Business Relief can bring taxable income to nil for an eligible practice with revenue at or below AED 3,000,000, for tax periods ending on or before 31 December 2026. A physician or dentist practising as a sole practitioner rather than through a company is assessed as a natural person once turnover from that activity exceeds AED 1,000,000 in a calendar year.
Working with Finbryn
You keep the Xero file, with a named pod on your account and a recorded handover memo if that pod changes. Books are reconciled weekly and closed by business day five, in your time zone. Practices bringing insurance reconciliation current after a backlog typically start with a catch-up project, priced separately from ongoing monthly bookkeeping, with pricing published on our pricing page and terms in your engagement letter.
Questions
Frequently asked questions: Medical and dental practices
Do you reconcile DHA, DoH or MOHAP insurance remittances against billed claims?
Yes. Each insurer's remittance is reconciled against the original claim, so the gap between billed and paid, including rejections, is visible rather than buried in the deposit total.
Do you split zero-rated healthcare services from standard-rated cosmetic work for VAT?
Yes. Qualifying preventive and basic healthcare is generally zero-rated, while cosmetic and elective procedures are typically standard-rated at 5%, and we apply that split per line item on the patient invoice.
Do you track WPS payroll for clinical staff?
Yes. Wages Protection System payroll runs are reconciled against the ledger each cycle, alongside licence renewal costs for clinicians tracked as their own expense category.
Does a sole practitioner owe Corporate Tax the same way a clinic company does?
A sole practitioner is assessed as a natural person, subject to Corporate Tax once turnover from that practice exceeds AED 1,000,000 in a calendar year, rather than under the AED 375,000 threshold that applies to a licensed company.
Can you track profitability by service line, such as dental versus cosmetic?
Yes, revenue and direct costs can be tagged by service line so it is clear which part of the practice is actually carrying the margin, since a practice offering several service lines under one licence often has one line quietly subsidising another without anyone noticing until the numbers are broken apart.
Do you reconcile insurance payer deposits separately from patient payments?
Yes, deposits are split by source so the practice can see patient collections apart from insurance reimbursement.
Can you support a multi-provider practice?
Yes, provider-level income and expense tracking can be built into the chart of accounts.
What are the common bookkeeping challenges for a medical and dental practices business?
Beyond the basics, payroll for a mix of associates, hygienists and staff gets coded inconsistently month to month and equipment purchases and practice loans get mixed into operating expense instead of tracked as fixed assets and debt come up often in this industry. We build the chart of accounts and reconciliation process around those specific patterns rather than a generic template that ignores how the business actually operates.
What software do you support for medical and dental practices?
We work inside QuickBooks Online and Xero, along with the other tools listed on this page that are common in the medical and dental practices industry. If you have no file yet, we set one up in your name so you own it from day one.
Related services
- BookkeepingMonthly bookkeepingOngoing monthly bookkeeping: transactions sorted into categories, accounts reconciled and month-end reports delivered in the software you already use.
- BookkeepingCatch-up and cleanup bookkeepingMonths or years of books brought up to date and reconciled, with a written record of every adjustment, so monthly bookkeeping can start from a clean base.
Next step
Talk to the team that would run your books
A short call covers your setup, your software and what a first month would look like. You get a written scope and price after it.