Ukraine. Approval of the List of Medical Products subject to 7% VAT

On 26 April 2014 the List of Medical Products, import and supply of which are subject to 7% VAT that was approved by Resolution of the CMU No.118 dated 23 April 2014 (“List No.118”) came into force.



List No.118 includes 116 items of Medical Products in accordance with the codes of the Ukrainian Classification of Commodities in Foreign Trade.

As from 26 April 2014 Resolution of the CMU No. 867 dated 8 August 2011 “Issues VAT Exemption for Medical Products” ceased to be effective.

List No.118 will be effective till 1 July 2014.

Source: KPMG-Ukraine