- Services for conducting medical examinations are subject to VAT at the standard rate
- Exceptions include services provided by healthcare facilities licensed to provide medical services, services for individuals with disabilities, and services for children with disabilities provided by rehabilitation facilities
- Excluded services include medical examinations for issuing permits for carrying weapons, travel documents for citizens traveling abroad, and driver’s licenses
- Medical examinations for issuing permits for carrying weapons to military personnel and officials are 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.
