- The sale of certificates for preventive medical examinations by a VAT-registered clinic is subject to VAT.
- VAT obligations arise at the time of payment for the certificate, at a rate of 20%.
- The exemption from VAT for medical services does not apply to the sale of these certificates.
- Tax invoices must be issued with VAT for these transactions.
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.
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