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Health Care

15/ 01/ 2018
  For the first time ever the Association brought attention of state authorities to the necessity of establishing a single VAT rate for the operations of supply/importation of all medical devices a few years ago. Now we are glad that our efforts turned out to be successful. We welcome the Law of Ukraine ‘On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine regarding the Balance of Budget Revenues in 2018’ (Law) that is in force now. The Law establishes the single 7% VAT rate for the operations of supply/importation of all medical devices, which are included into the State Register of Medical Devices or are in compliance with the Technical Regulations’ requirements. The Association’s Health Care Committee repeatedly highlighted the necessity to solve the problem of assigning two rates, namely 20% and 7% VAT. The latter referred only to a special list of medical devices which matched certain UKTZED codes. The paradox lay in the fact that one and the same medical device could get both 7% and 20% VAT during the customs clearance as could match one or another UKTZED code based on the customs’ decision. We are pleased to inform that the amendments to the Tax Code of Ukraine should resolve this issue now. The Association expects that the adoption of the Law will finally establish transparent and precisely regulated VAT taxation as to the operations of supply/importation of all medical devices as well as will eliminate a sort of a corruptive element when defining the VAT rate. We are also looking forward to timely actions from the Government’s side aimed at bringing all other regulations in accordance with the Law, in particular, cancellation of the CMU Resolution No.410 dated 3 September, 2014.

For the first time ever the Association brought attention of state authorities to the necessity of establishing a single VAT rate for the operations of supply/importation of all medical devices a few years ago. Now we are glad that our efforts turned out to be successful. We welcome the Law of Ukraine ‘On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine regarding the Balance of Budget Revenues in 2018’ (Law) that is in force now. The Law establishes the single 7% VAT rate for the operations of supply/importation of all medical devices, which are included into the State Register of Medical Devices or are in compliance with the Technical Regulations’ requirements.

The Association’s Health Care Committee repeatedly highlighted the necessity to solve the problem of assigning two rates, namely 20% and 7% VAT. The latter referred only to a special list of medical devices which matched certain UKTZED codes. The paradox lay in the fact that one and the same medical device could get both 7% and 20% VAT during the customs clearance as could match one or another UKTZED code based on the customs’ decision. We are pleased to inform that the amendments to the Tax Code of Ukraine should resolve this issue now.

The Association expects that the adoption of the Law will finally establish transparent and precisely regulated VAT taxation as to the operations of supply/importation of all medical devices as well as will eliminate a sort of a corruptive element when defining the VAT rate.

We are also looking forward to timely actions from the Government’s side aimed at bringing all other regulations in accordance with the Law, in particular, cancellation of the CMU Resolution No.410 dated 3 September, 2014.

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