Ukrainian Scientific Institute of Certification

The unified VAT rate is of 7% for all medical devices from January 1, 2018


January 1, 2018, entered into force Law of Ukraine dated 07.12.2017 № 245-VIII “On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine on ensuring the balance of budget revenues in 2018». Clause 26 of the Law provides for amendments to the second paragraph of the subparagraph “c” of item 193.1 of Article 193 of the Tax Code of Ukraine, namely to read in the following wording:

“The supply in the customs territory of Ukraine and the importation into the customs territory of Ukraine of the medicinal products authorized for the manufacture and use in Ukraine and entered in the State Register of medicinal products as well as medical devices entered in the State Register of medical devices or in compliance with the requirements of relevant technical regulations, which is confirmed by the compliance document, and are allowed for placing on the market and/or putting into operation and use in Ukraine”.