- Supply of medicines allowed for production and use in Ukraine and included in the State Register of Medicines (DRMZ) are subject to a 7% VAT rate.
- Supply of medicines, medical devices, and/or medical equipment allowed for use in clinical trials authorized by the relevant executive authority are subject to a 7% VAT rate.
- Sellers of goods, including medicines and medical devices, must issue a tax invoice and register it in the Unified Register of Tax Invoices.
- Importation of goods into Ukraine requires a customs declaration.
- Failure to meet the conditions for the supply or importation of medicines and medical devices results in a 20% VAT rate.
- During periods of anti-terrorism operations, national security and defense measures, or the imposition of martial law, VAT is exempted for import operations.
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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