- According to the Tax Code of Ukraine, certain medical services are exempt from VAT
- Exempt services include medical care, services for disabled individuals, and rehabilitation services
- Services such as cosmetic care, adult health massages, and health assessments are not exempt
- Other non-exempt services include hygiene assessments, toxicological examinations, and issuing permits for potentially hazardous products
- Medical examinations for gun permits, travel documents, and driving licenses are also not exempt
- Medical services for events, citizens’ requests, and sports activities are not exempt from VAT
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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