RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 2, 2015 No. 1153

About approval of the Procedure for import, delivery and target use of medicines, medical products and supportive applications to them which are exempted from taxation on value added

According to Items 38, of 38-1 subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for import, delivery and target use of medicines, medical products and supportive applications to them which are exempted from taxation on value added which is applied.

2. To the Ministry of Health, the Ministry of Finance to bring own regulatory legal acts into accord with this resolution in a month.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 2, 2015, No. 1153

Procedure for import, delivery and target use of medicines, medical products and supportive applications to them which are exempted from taxation on value added

1. This Procedure determines features of import, delivery and target use of medicines, medical products and supportive applications to them which are exempted from the taxation by the value added tax which are bought by person authorized on implementation of purchases in the field of health care or are bought based on agreements (contracts) with the specialized organizations which conduct procurement and which are determined according to the Law of Ukraine "About public purchases" (further - the specialized organization), concluded between the Ministry of Health and the relevant specialized organization, within accomplishment of programs and implementation of centralized actions for health protection.

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