Unofficial transfer. According to the license (c) Informtekhnologiya Ltd.
of May 18, 2013 No. 2854/6/99-99-19-04-02-15-26
Concerning VAT liability of import of technical means of registration for disabled people
The ministry of the income and charges of Ukraine considered the address of rather customs clearance of components for production of technical means of rehabilitation for disabled people and reports.
The tax code of Ukraine (further - the Code) provides release from the taxation by the value added tax of transactions on delivery of technical and other means of rehabilitation (except cars); goods of special purpose, including products of medical appointment for individual use, for the disabled people and other preferential categories of the population determined by the legislation of Ukraine by the list approved by the Cabinet of Ministers of Ukraine, and also component parts and semifinished products for production of technical and other means of rehabilitation (except cars), goods of special purpose, including products of medical appointment for individual use, for disabled people and other preferential categories of the population according to the list approved by the Cabinet of Ministers of Ukraine (items "and", subitem 197.1.3 of item 197.1 of Art. 197 of the Code).
According to item 197.4 of Art. 197 of the Code the release from the taxation of goods provided by item 197.1 of this Article extends to transactions on import to customs area of Ukraine.
The corresponding lists of technical and other means of rehabilitation, and also component parts and semifinished products for their production are approved by the resolution of the Cabinet of Ministers of Ukraine of 02.02.2011 No. 79 "Some questions of implementation of subitem 197.1.3 of Item 197.1 of article 197 of the Tax Code of Ukraine" (further - the Resolution No. 79).
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