VAT on Sale of Medical Examination Certificates: DPS Position and Taxation Rules Explained

• The sale of certificates for medical examinations by clinics is subject to VAT at a rate of 20% at the time of payment.
• This applies even if the certificate is sold as part of a promotional campaign.
• The VAT exemption for medical services does not apply to the sale of such certificates.

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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