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Medical Examination Services in 2026: VAT Implications Explained by Ukraine’s Tax Service

  • Ukraine’s tax authority clarified that general medical-service supplies by licensed healthcare providers remain VAT-exempt.
  • However, medical examinations issued for driver’s licenses, weapons permits, and certain travel-abroad documents are excluded from the VAT exemption.
  • These excluded medical examination services are subject to VAT at the standard rate.
  • An exception remains for medical exams for weapons permits provided to military personnel and certain officials whose right to carry weapons is established by law.

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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