- MRI and multislice CT services provided by licensed healthcare institutions are exempt from VAT if classified as medical services and not listed in the exceptions.
- The State Tax Service (DPS) confirms this exemption under subparagraph 197.1.5 of the Tax Code of Ukraine.
- For confirmation that these services qualify as medical services, it is recommended to consult the Ministry of Health of Ukraine.
- The tax clarification (IPK) is individual and applies only to the company that requested it.
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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