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Amendments were made to the lists approved by the resolutions of the Cabinet of Ministers of Ukraine of March 20, 2020 N 224 and 225 of April 14, 2021 on VAT on medical devices

At its regular meeting, the Government of Ukraine adopted a resolution of April 14, 2021, № 343.

In essence, the changes:

1. In the subsection “Consumables for medical care for patients with COVID-19 and medical devices for vaccination against COVID-19” of the section “Medical devices, medical equipment and other goods necessary for the implementation of measures aimed at preventing the occurrence and spread, localization, and elimination of outbreaks, epidemics and pandemics of acute respiratory disease COVID-19 caused by coronavirus SARS-CoV-2 ”of the list of goods (including medicines, medical devices and/or medical equipment) necessary for the implementation of measures aimed at preventing and the spread, localization and elimination of outbreaks, epidemics and pandemics of acute respiratory disease COVID-19 caused by coronavirus SARS-CoV-2, the import of which into the customs territory of Ukraine and/or the supply of which in the customs territory of Ukraine are exempt from taxation value-added, approved by the resolution of the Cabinet of Ministers of Ukraine of March 20, 2020, № 224:

1) positions
“2804 40 00 00 Medical gaseous oxygen, in cylinders
2804 40 00 00 Medical gaseous oxygen ”
replace with the following items:
“2804 40 00 00 Gaseous oxygen, in cylinders for oxygen support of patients
2804 40 00 00 Oxygen gas for oxygen support of patients ”;

2) position
“2804 40 00 00 Liquid medical oxygen”
replace with the following position:
“2804 40 00 00 Liquid oxygen for oxygen support of patients”.

2. In the section “Consumables for the provision of medical care to patients with COVID-19 and medical devices for vaccination against COVID-19” list of goods, works, and services necessary for the implementation of measures to prevent the occurrence and spread, localization, and elimination of outbreaks, epidemics, and pandemics of acute respiratory disease COVID-19 caused by coronavirus SARS-CoV-2 in Ukraine, approved by the Cabinet of Ministers of Ukraine dated March 20, 2020, № 225:

1) positions
“2804 40 00 00 Medical gaseous oxygen, in cylinders
2804 40 00 00 Medical gaseous oxygen ”
replace with the following items:
“2804 40 00 00 Gaseous oxygen, in cylinders for oxygen support of patients
2804 40 00 00 Oxygen gas for oxygen support of patients ”;

2) position
“2804 40 00 00 Liquid medical oxygen”
replace with the following position:
“2804 40 00 00 Liquid oxygen for oxygen support of patients”.

Accompanying documents to the draft resolution submitted to the Government for voting, in particular an explanatory note, a comparative table justifying the purpose of adoption are attached to this mailing list.

The resolution came into force on April 15, 2021.

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