Supply of Medicines Subject to 7% VAT: Explanation from the State Tax Service

• Supply of medicines allowed for production and use in Ukraine and included in the State Register of Medicines (DRMZ) are subject to a 7% VAT rate.
• Supply of medicines, medical devices, and/or medical equipment allowed for use in clinical trials authorized by the relevant executive authority are subject to a 7% VAT rate.
• Sellers of goods, including medicines and medical devices, must issue a tax invoice and register it in the Unified Register of Tax Invoices.
• Importation of goods into Ukraine requires a customs declaration.
• Failure to meet the conditions for the supply or importation of medicines and medical devices results in a 20% VAT rate.
• During periods of anti-terrorism operations, national security and defense measures, or the imposition of martial law, VAT is exempted for import operations.

Source: news.dtkt.ua

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---