- Medical insurance of employees at the expense of the enterprise is not subject to VAT.
- Insurance services provided by licensed insurers are not considered VAT taxable operations.
- This applies to both insurance and related broker/agent services.
- The operation does not create VAT tax liabilities for the enterprise.
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.
Latest Posts in "Ukraine"
- Comarch EDI Officially Joins Ukraine’s e-TTN Test Environment
- How to Report Conditional Partial VAT Exemption on Imports in the VAT Declaration?
- Should Cash Settlement Services Be Reported in Line 10.4 of the VAT Return?
- Can Negative VAT Be Used to Repay VAT Debt? Penalties for Late Payment Explained
- Comarch EDI Integrates with Ukraine’s e-TTN Test System, Advancing Digital Freight Transport
