- Medical services are exempt from VAT if provided by healthcare facilities licensed to do so
- Certain services such as cosmetic care, adult health massages, and health consultations are not exempt from VAT
- VAT exemption also does not apply to services such as issuing permits for potentially hazardous products, providing legal consultations on health legislation, and conducting medical examinations for specific purposes
- Medical services for events, citizens’ requests, and sports activities 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.