- The VAT obligations for the supply of medicines, medical devices, and auxiliary means under managed access agreements arise on the date of their dispatch to public entities with a medical practice license. This applies temporarily until Ukraine becomes a full EU member. The VAT obligations arise when an authorized person supplies these goods to state or municipal entities with a medical practice license, purchased through managed access agreements. The conditions include that the payment is made by the entities at cost price, and only certain expenses can be included in the cost. Travel expenses included in the cost must not exceed specified limits within and outside Ukraine.
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.
