The list of medical devices, the supply and import of which shall be taxed at 7%, has been approved

September 10, 2014, the Regulation of September 3, 2014 № 410 "On approval of the list of medical products, the supply and import of which into the customs territory of Ukraine shall be subject to VAT at a rate of 7%" has entered into force. 

In particular, the Resolution approved the list of medical products with UCCFEA codes that shall be taxable at the rate of 7%, provided the presence of appropriate labeling for titles set out in the List, regardless of the tax rate that was applied at their acquisition or importation into the customs territory of Ukraine.

The medical products that are not included in the List, as of the effective date, shall be taxable at the rate of 20%, both at their customs clearance when imported into the customs territory of Ukraine, and at their supply within the customs territory of Ukraine and regardless of the tax rates applied to calculate the amount of tax at the time of their acquisition in the customs territory of Ukraine or import into the customs territory of Ukraine.

The full list of the medical products, the supply and import of which into the customs territory of Ukraine shall be subject to VAT at a rate of 7% can be found at: http://zakon3.rada.gov.ua/laws/show / pn 410-2014.