As you know, quarantine in Ukraine continues. The need for medical supplies at the time of the spread of coronavirus infection is increasing. At the beginning of the quarantine, the Government approved a list of medicines exempted from value added tax (hereinafter – VAT). This list has recently been changed.
Let us remind that in accordance with item 71, paragraph 2 of Chapter XX of the Tax Code of Ukraine in order to ensure the uninterrupted supply of necessary medicines for the period beginning March 17, 2020 and ending on the last day of the month in which the quarantine expires, the operations on importation into the customs territory of Ukraine and/or operations on supplying to the customs territory of Ukraine of goods (including medicines, medical devices and/or medical equipment) necessary for the implementation of measures aimed at preventing the emergence and spread, canotainment and elimination of outbreaks, epidemics and pandemics of coronavirus disease (COVID-19), the list of which was approved by Cabinet of Ministers of Ukraine Decree No. 224 of March 20, 2020 (hereinafter – List No. 224) are exempt from VAT.
Please note that Cabinet of Ministers of Ukraine Decree No. 271 of April 8, 2020 (hereinafter – Decree No. 271) amends List No. 224 introducing additional criteria for the goods listed in List No. 224, which must be observed for the application of the VAT exemption regime both during importation and during delivery to the customs territory of Ukraine.
For example, to refer to the items listed in the section “Medical devices, medical equipment and other goods necessary for the implementation of measures to prevent the occurrence and spread, cantainment and elimination of outbreaks, epidemics and pandemics of coronavirus disease COVID-19 caused by SAR-CoV-2”, the following should be done to goods which are exempt from import duties and the importation of which into the customs territory of Ukraine and/or transactions for the supply of which in the customs territory of Ukraine are exempt from VAT:
- declaration of conformity is submitted and mark is made on the goods or their packaging, as well as on the accompanying documents, if such documents are provided by the relevant technical regulations, a mark of conformity under the technical regulations in accordance with the rules and conditions of their application, specified in the Technical regulations approved by the Cabinet of Ministers of Ukraine,
or
- notification from the Ministry of Health on the entry into service and/or operation of medical devices (in vitro diagnostic medical devices, active implantable medical devices) in respect of which the requirements of the technical regulations are not met, or a notification from the State Labor Service concerning the introduction of personal protective equipment for which the requirements of the technical regulations have not been met.
