of August 12, 2011 No. 9277/5/15-3316
To the Ministry of Health of Ukrainy Ulitsa of M. Grushevskogo, 7, Kiev, 01601
About provision of the answer
The State Tax Administration of Ukraine considered the letter of the Ministry of Health of Ukraine of 09.08.2011 No. 18.1806/11-02 concerning release from the taxation the value added tax of transactions on delivery by pharmaceutical institutions of the medicines made according to recipes of doctors and within competence reports the following.
The tax code of Ukraine (further - the Code) determines the accurate list of transactions which are exempted from the taxation by the value added tax. In particular, according to subitem 197.1.27 of Item 197.1 of Article 197 transactions on supply of the medicines permitted for production and application in Ukraine and entered in the State register of medicines are exempted from the taxation, in particular, (including pharmaceutical institutions). That is, the specified regulation accurately determines requirements to medicines which transactions on delivery are exempted from the taxation, namely such medicines shall be:
- are entered in the State register of medicines;
- are permitted for production and application in Ukraine.
Besides, the above-mentioned regulation of the Code does not expose the requirement concerning producer of the specified medicines.
Thus, if pharmaceutical institutions produce medicines from allowed for use in Ukraine acting and excipients, the value added tax to such means it is necessary for application of the mode of release from the taxation that production and their application was authorized in Ukraine, and also that the medicine made by pharmaceutical institution was entered in the State register of medicines.
Transactions on supply of medicines which are made by pharmaceutical institutions and which at the same time do not meet certain requirements are assessed with tax the value added tax in general procedure
Vice-chairman of the commission on carrying out reorganization of GNA of Ukraine, vice-chairman of GNS of Ukraine S.I.Lekar
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