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Ukraine International Airlines (UIA), Kyiv, Ukraine, Mon, April, 13, 2015
Recently, theParliament of Ukraine adopted the Law* introducing a temporary VAT exemptionuntil 31 March 2019 on certainoperations with medicines and medical goods, which areperformed based on agreements between specialised organisations involved instate procurement and the Ministry of Health of Ukraine.
In particular, this exemption shouldapply to the following transactions:
- Import and further first supply of registered medicines and medical goods;
- First supply of registered medicines and medical goods by Ukrainian producers;
- Supply (transfer) of the abovementioned medicines and medical goods within the healthcare system from state healthcare authorities/entities to customers (patients).
We stress that this VAT exemptionis intended for the executionof state healthcare programs.
If signed by the President, the Lawshould become effective from the day following the day of its publication.
We will continue to monitor the situation and keep you updated on the issue.
*Draft Law No.2151 dated 17 February 2015
Contacts:
Slava Vlasov, Partner, Tax and LegalServices, slava.vlasov@ua.pwc.com
Viktoria Tymoshenko,Senior Manager, Tax and Legal Services, viktoria.tymoshenko@ua.pwc.com
Oleg Shmal,Senior Manager, Tax and Legal Services, oleg.shmal@ua.pwc.com
75 Zhylyanska Street| Kyiv | Tel: +380 44 354 0404 | Fax: +380 44 354 07 90 | pwc.ukraine@ua.pwc.com | www.pwc.com/ua
This flashreport is produced by PricewaterhouseCoopers’ tax and legal servicesdepartment. The material contained in this alert is provided for generalinformation purposes only and does not contain a comprehensive analysis of eachitem described. Before taking (or not taking) any action, readers should seekprofessional advice specific to their situation. No liability is accepted foracts or omissions taken in reliance upon the contents of this alert.
© 2015 Limitedliability company «PricewaterhouseCoopers». All rights reserved. PwC refers tothe Ukrainian member firm, and may sometimes refer to the PwC network. Eachmember firm is a separate legal entity. Please see www.pwc.com/structure for furtherdetails.
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