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VAT Exemption for Medical Services: Clarifications from the Tax Authorities

  • Operations for the supply of medical services to the population are exempt from VAT
  • Certain types of services are not exempt from VAT, such as cosmetic services not provided for medical reasons
  • The tax exemption also applies to services for individuals with disabilities and children with disabilities
  • Various services, such as cosmetic services, health massages, and medical examinations for citizens, are not exempt from VAT
  • Consultations, permits for potentially hazardous products, and legal assistance related to health legislation are also not exempt from VAT

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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