Medicinal Products and Medical Devices to be Exempted From VAT During the Course of ATO Were Determined

On May 27, 2015, the Cabinet of Ministers of Ukraine adopted Ordinance No 544-p, which determined importing and supplying of which medicinal products and medical devices and of which scope are to be exempted from VAT during the course of ATO.

The list of aforementioned commodities includes 5 items of medicinal products, 8 items of medical devices, and defines the scope of supply for each of these commodities to be exempted from VAT.

Hence, the scope of application of the Ordinance covers the following products:

• medicinal products – Nalbuphine hydrochloride, Amoxicillin trihydrate, potassium clavulanate, Dexpanthenol, Methyluracilum, Ciprofloxacin;
• medical devices – device for bleeding control mechanical, car first aid kit, medication patch in roller 3 x 500 (non-woven base), medical gloves indicating latex content, device for bleeding control mechanical type Tourniquet, device for bleeding control chemical (fabric base), device for cutting clothing and footwear mechanical, polymer bottle with valve for storage and application of solutions for external use – green antiseptic (1 % solution of brilliant green).

It is to be recalled, that the above-mentioned act of the Cabinet of Ministers of Ukraine was adopted to enforce the Law of Ukraine “On Amendments to the Tax Code of Ukraine concerning Special Personal Protective Equipment and Medicinal Products” of 23.07.2015 No 1561. According to the Law, it is established that medicinal products and medical devices used by healthcare facilities and participants of ATO for medical treatment of wounded, shell-shocked, and persons, injured otherwise, are exempted from VAT. Moreover, the above-mentioned grace period is limited to the duration of ATO and/or imposing martial law.

It should be mentioned, that at the moment current legislation does not define timeframe of ATO.