Resolution of the Cabinet of Ministers of Ukraine of January 27, 2021, № 54 “On Amendments to the Lists Approved by Resolutions of the Cabinet of Ministers of Ukraine of March 20, 2020, № 224 and 225” (hereinafter – Resolution № 54) amended the list of goods (including medicines, medical devices and/or medical equipment) necessary to implement 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, surgery with the importation of which into the customs territory of Ukraine and/or supply operations in the customs territory of Ukraine are exempt from value-added tax (hereinafter – the List).
This resolution is a regulatory act and has a wide range of actions, including the market for medical devices and personal protective equipment.
The document came into force on January 30, 2021, in connection with the publication in the newspaper “Governmental Courier” on January 30, 2021, № 20.
In essence, the changes, in particular, the section of the list “Personal protective equipment” is also supplemented by several notes.
Thus, the note “*” means that in order to be exempt from value-added tax (VAT), a product that corresponds to the item “medical mask” must have a document of compliance with DSTU EN 14683: 2014 Surgical masks. Requirements and test methods “and/or EN 14683: 2005. The section is supplemented by the note “**”, which means that in order to be exempt from VAT, goods corresponding to the items “Biological protection suit/overalls”, “Disposable insulating medical gown” must have a document of compliance with DSTU EN 14126: 2008 protective. Protection against infectious agents. Performance requirements and test methods “and/or EN 14126: 2003.
Resolution № 54 also amends the list of goods, works, and services necessary to implement measures to prevent the occurrence and spread, localization, and elimination of outbreaks, epidemics, and pandemics of acute respiratory disease COVID-19 caused by coronavirus 2-SARS-CoV, on the territory of Ukraine, approved by the resolution of the Cabinet of Ministers of 20.03.2020 № 225.