- 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.
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