According to clause 71 subsection 2 ch. XX of the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine) temporarily, for the period ending on the last calendar day of the month in which the quarantine imposed by the Cabinet of Ministers of Ukraine on the entire territory of Ukraine to prevent the spread of the coronavirus disease (COVID-19) on the territory of Ukraine ends, transactions involving the import into the customs territory of Ukraine and/or transactions involving the supply to the customs territory of Ukraine of goods (including medicines, medical devices and/or medical equipment) necessary for the implementation of measures aimed at preventing the occurrence and spread of the disease are exempt from VAT taxation, localization and elimination of outbreaks, epidemics and pandemics of the coronavirus disease (COVID-19), the list of which is determined by the Cabinet of Ministers of Ukraine.
List of goods (including medicines, medical products and/or medical equipment) necessary for the implementation of measures aimed at preventing the occurrence and spread, localization and elimination of outbreaks, epidemics and pandemics of the acute respiratory disease COVID-19 caused by the SARS-CoV coronavirus -2, operations for the import of which into the customs territory of Ukraine and/or operations for the supply of which in the customs territory of Ukraine are exempted from taxation by value added tax and which are exempted from payment of import duty, approved by the Resolution of the Cabinet of Ministers of Ukraine dated 20.03.2020 No. 224 (with amendments and additions, including those made by resolutions of the Cabinet of Ministers of Ukraine dated 09.11.2022 No. 1260, dated 16.11.2022 No. 1288, dated 29.11.2022 No. 1340) (hereinafter – List No. 224).
List No. 224 includes, in particular, such goods as uninterruptible power supply systems, power generators, transformers (except civil aviation goods), inverters, electric batteries, including separators for them, etc. (subsection “Other” section “Medical products, medical equipment and other goods necessary for the implementation of measures aimed at preventing the occurrence and spread, localization and elimination of outbreaks, epidemics and pandemics of the acute respiratory disease COVID-19 caused by the SARS-CoV-2 coronavirus” List No. 224).
Note 3 to List No. 224 defines the conditions for classifying goods specified in ch. “Medical products, medical equipment and other goods necessary for the implementation of measures aimed at preventing the occurrence and spread, localization and elimination of outbreaks, epidemics and pandemics of the acute respiratory disease COVID-19 caused by the SARS-CoV-2 coronavirus”, to goods, necessary for the implementation of measures aimed at preventing the occurrence and spread, localization and liquidation of outbreaks, epidemics and pandemics of the acute respiratory disease COVID-19 caused by the SARS-CoV-2 coronavirus, which are exempt from the payment of import duties and the operation of importing them into the customs territory of Ukraine and/or supply operations of which are exempt from VAT in the customs territory of Ukraine.
At the same time, the regime of exemption from VAT taxation established by clause 71 of subsection 2 ch. ХХ PKU for operations on the supply in the customs territory of Ukraine of goods specified in the subsection “Other” of the section “Medical products and other goods” of List No. 224, applies regardless of whether:
to which person (individual or legal entity) the supply (sale) of such goods is carried out;
for what purposes such goods are purchased (purchased) by a person (individual or legal entity), in particular, whether such goods will be used for personal needs or for the implementation of measures aimed at preventing the occurrence and spread, localization and elimination of outbreaks, epidemics and pandemics of acute respiratory disease COVID-19, caused by the SARS-CoV-2 coronavirus.
Source: gov.ua
