- Medical examination services for issuing certain permits are generally subject to VAT at the standard rate.
- Exceptions: Medical exams for issuing permits to own and carry weapons to military personnel and officials (as provided by law) are VAT-exempt.
- Medical services provided by licensed healthcare institutions, as well as rehabilitation services for people with disabilities, are VAT-exempt, except for specific cases listed in the Tax Code.
- Medical exams for issuing permits to civilians for weapon ownership, for travel abroad, and for driver’s licenses are subject to VAT.
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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