New list of medical products subject to 7% VAT is introduced

September 9, 2014

In an update to Flash report#36, in respect of VAT treatment of medical products, be informed that theCabinet of Ministers has established a new list of medical products subject to7% VAT.*
Compared to the effective list the new list is more exact as it is linked toparticular customs codes. However, it does not contain certain types of goodspreviously subject to VAT exemption/7% VAT, e.g. baby diapers, pacifiers, etc.
The new list is effective from the date of its official publication.

*TheResolution of the Cabinet of Ministers of Ukraine No. 410 dated 3 September2014

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Rob Shantz, Legal Partner, rob.shantz@ua.pwc.com
Slava Vlasov, Partner, Tax and Legal Services, slava.vlasov@ua.pwc.com

ViktoriyaTymoshenko,Senior Manager, Tax and Legal Services, viktoria.tymoshenko@ua.pwc.com

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