- The main tax office in the Odessa region announced that a 7% VAT rate is applied to operations involving the supply of medical devices and products.
- VAT is applicable to the supply and import of medical devices listed in the State Register of Medical Devices, as well as medical products meeting technical regulations.
- Sellers of goods, including medical devices, must issue tax invoices and register them in the Unified Register of Tax Invoices.
- Customs declarations are required for importing goods into Ukraine.
- Failure to meet conditions for VAT exemption results in a 20% tax rate.
- During anti-terrorist operations or national security measures, some operations involving medical devices may be exempt from VAT.
- Specific procedures for submitting VAT reports are outlined in the tax code.
Source: od.tax.gov.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.
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