On 05.05.2015 the President of Ukraine signed the Law “On amendment to Tax Code of Ukraine concerning the exemption from the taxation of certain medicinal products and medical devices”, dated 09.05.2015 N 332-VIII (hereafter referred to as “the Law”).
The Law prescribes the temporary exemption (until 31.03.2019) from the taxation by the VAT of three operations of supply/import of medicinal products and medical devices:
▪ operations on the import and the first supply at the custom territory of Ukraine;
▪ operations on the first supply by the producer at the custom territory of Ukraine;
▪ operations on the supply from the Ministry of Healthcare of Ukraine and/or public enterprises established by the order of the Ministry of Healthcare of Ukraine to patients within the frame of carrying out of budget programs and/or complex program measures.
In addition such exemption will be applied only to medicinal products and medical devices purchased by specialized organizations within the frame of state budget programs on the basis of agreements between these organizations and the Ministry of Healthcare of Ukraine.
We recall that such procurements are prescribed by the Law of Ukraine “On amendments to certain laws concerning guarantee of timely access of patients to essential medicinal products and medical devices by public procurements with the participation of specialized organizations providing procurements”, dated 19.03.2015 N 269-VIII.
For exemption from the VAT, medicinal products and medical devices should be included to the relevant state registers and/or be entered into circulation according to the legislation concerning technical regulation and compliance evaluation.
Moreover, for exemption from the taxation of the operation on the import or supply, producers or public enterprises, established by the order of the Ministry of Healthcare of Ukraine, have to conclude contracts with specialized organizations providing procurements.
We would like to recall that the list of specialized organizations is specified in the Law of Ukraine "On public procurements" and includes: specialized founds, organizations and tools of the United Nations (WHO, UNICEF), International Dispensary Association, Crown Agents, Global Drug Facility, and Partnership for Supply Chain Management.
The list of medicinal products and medical devices, which will be purchased by agreements with specialized organizations, the procedure of import, supply and using of these medicinal products and medical devices shall be specified by the Cabinet of Ministers of Ukraine.
In the case of inappropriate using of medicinal products and medical devices exempted from the VAT, including selling in the pharmacy chains, violators will be charged by the full amount of the VAT at the date of import/supply of relevant goods.
Thus, all above mentioned amendments to Tax Code of Ukraine refer only public procurements with the participation of specialized organizations and do not refer to good not included into the list of medicinal products and medical devices, which will be purchased by specialized organizations within the frames of budget programs based on agreements between these organizations and the Ministry of Healthcare of Ukraine.
The event focused on the transformation of Ukraine's intellectual property sector on its path toward European integration.
Improving access to safe and affordable medicines for the Ukrainian population is one of the Government of Ukraine's top priorities. SAFEMed Activity (2017-2025) has supported this effort by appIying health system strengthening best practices.
The Ministry of Health website has posted a notice about the release of a revised draft order of the Ministry of Health ‘On Approval of Amendments to Certain Re
On 25 September, a webinar was held on the topic: ‘180 days of new drug price regulation. Results, prospects and practical advice.’ The event was organized by LA Law Firm in partnership with Proxima Research International.
