As you know the regulation of the Cabinet of Ministers of Ukraine No. 118 dated April 23, 2014 with the list of medical products supplies of which at the customs territory of Ukraine and import of which to the customs territory of Ukraine are subject to tax with VAT preferential rate of 7% will cease to be in force since July 1, 2014.
Under the Tax Code of Ukraine (sub-clause “c” of clause 193.1) the Cabinet of Ministers of Ukraine shall adopt the corresponding regulatory act which will approve new List of such products. As of today there are two corresponding draft regulations of the Cabinet of Ministers of Ukraine with different approaches to development of such list published on the web-site of the Ministry of Healthcare of Ukraine.
The idea of the first draft is that VAT with 7% rate on supplies at the customs territory of Ukraine and import to the customs territory of Ukraine of all medical products as defined by the Technical Rules which status is confirmed either by the certificate of state registration procedure, or by the statement regarding special purpose medical products.
Published draft regulation with the list based on the current one with the account of new UCCFEA classification codes is the alternative to the first draft. Separate list items were specified according to recommendations of the Ministry of Healthcare of Ukraine. For example, 9619 00* “new born children swaddles, diapers” code was specified in the following way: “New born children swaddles, diapers and other similar products used during incontinence (including for grownups).
Both draft regulations may come into effect since July 1, 2014 provided they are adopted.
It is our opinion that currently there is high probability of untimely adoption or publication (which is similar to VAT situation from April 1 to April 26, 2014) of the act of the Cabinet of Ministers of Ukraine, which will approve new List. The result will be the following: since July 1, 2014 supplies at the customs territory of Ukraine and import to the customs territory of Ukraine of any and all medical products (produced domestically and abroad) will be subject to tax with VAT rate of 20%.
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