Ukraine. Approval of the List of Medical Devices Subject to 7% VAT

On 1 July 2014 the Cabinet of Ministers of Ukraine (the “CMU”) approved Resolution No 216 “On the list of medical devices the supply and import into Ukraine of which is subject to value added tax at the rate of 7%” (“Resolution 216”).

According to Resolution 216, the list of medical devices the supply and import of which is subject to 7% VAT includes the following devices:

• “medical devices” – as defined in subclause 9 of clause 2 of the Technical regulation on medical devices approved by CMU Resolution No.753 dated 2 October 2013;
• “medical devices for diagnostics in vitro” – as defined in subclause 9 of clause 2 of the Technical regulation on medical devices for diagnostics in vitro approved by CMU Resolution No. 754 dated 2 October 2013;
• “active implantable medical devices” – as defined in subclause 2 of clause 2 of the Technical regulation on active medical devices that are to be implanted approved by CMU

Source: KPMG-Ukraine