- Health screening for people aged 40+ is considered a medical service, not a routine preventive exam requested by a person.
- If provided by a licensed healthcare facility, these services are exempt from VAT under Ukraine’s Tax Code (pp. 197.1.5), as long as they are not in the list of exceptions.
- The screening program includes risk assessment, measurements, lab tests, optional instrumental exams, counseling, referrals to specialists, and follow-up care.
- Because the service is VAT-exempt, the healthcare facility must issue and register a VAT invoice marked “Without VAT” to the service recipient.
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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