LAW OF UKRAINE

of April 9, 2015 No. 332-VIII

About modification of the Tax code of Ukraine concerning release from the taxation of some medicines and medical products

The Verkhovna Rada of Ukraine decides:

I. Subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine (2011, No. No. 13-17, of the Art. 112) to add sheets of the Verkhovna Rada of Ukraine with Item 38 of the following content:

"38. Temporarily, till March 31, 2019, are exempted from taxation on value added:

transactions on import to customs area of Ukraine of the medicines entered in the State register of medicines, the medical products entered in the State register of medical equipment and the products of medical appointment and/or introduced into circulation according to the legislation in the field of technical regulation and assessment of conformity, and transaction on the first supply of such medicines, medical products on customs area of Ukraine;

transactions on the first delivery by the producer on customs area of Ukraine of the medicines entered in the State register of medicines, the medical products entered in the State register of medical equipment and the products of medical appointment and/or introduced into circulation according to the legislation in the field of technical regulation and assessment of conformity;

transactions on supply (transfer) of medicines and medical products which were imported and/or delivered on customs area of Ukraine according to this Item, in health care system from the central executive body of Ukraine which provides forming and realizes state policy in the field of health care, and/or from the state companies created by order of this central executive body to the final consumer (patient) within accomplishment of budget programs for providing medical actions of state programs and/or complex actions of program nature in the field of health protection.

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