The Main Department of the State Tax Service in Kyiv informs that the following operations are exempt from taxation, including:
a) supply of technical and other means of rehabilitation (excluding automobiles), repair services, and delivery services; special-purpose goods, including medical products for individual use, for persons with disabilities and other privileged categories of the population as defined by Ukrainian legislation according to the list approved by the Cabinet of Ministers of Ukraine;
b) supply of components and semi-finished products for the production of technical and other means of rehabilitation (excluding automobiles), special-purpose goods, including medical products for individual use, for persons with disabilities and other privileged categories of the population as defined by the list approved by the Cabinet of Ministers of Ukraine;
c) passenger cars for persons with disabilities by the authorized executive authority with payment from state or local budgets and funds of compulsory state insurance, as well as operations involving their free transfer to individuals with disabilities (subparagraph 197.1.3 of paragraph 197.1 of Article 197 of the Tax Code of Ukraine).
The respective lists of technical and other means of rehabilitation, as well as components and semi-finished products for their production, are approved by the resolution of the Cabinet of Ministers of Ukraine dated February 2, 2011, No. 79, “”Certain Issues of Implementing subparagraph 197.1.3 of paragraph 197.1 of Article 197 of the Tax Code of Ukraine.
Source: kyiv.tax.gov.ua
