LAW OF UKRAINE

of March 30, 2020 No. 540-IX

About modification of some legal acts of Ukraine, the additional social and economic guarantees aimed at providing in connection with spread of koronavirusny disease (COVID-19)

The Verkhovna Rada of Ukraine decides:

I. Make changes to such legal acts of Ukraine:

1. In the Tax code of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112):

1) in Item 291.4 of Article 291:

state subitem 1 in the following edition:

"1) the first group - physical persons entrepreneurs who do not use work of employees perform exclusively retail sale of goods from trade places in the markets and/or perform economic activity on provision of household services to the population and income amount within which does not exceed calendar year 1000000 hryvnias";

third subitem 2 to state the paragraph in the following edition:

"the amount of the income does not exceed 5000000 hryvnias";

state subitem 3 in the following edition:

"3) the third group - physical persons entrepreneurs who do not use work of employees or the number of faces consisting with them in employment relationships it is not limited also legal entities - subjects of managing of any form of business at whom within calendar year the amount of the income does not exceed 7000000 hryvnias";

2) in the Section XX "Transitional provisions":

add subsection 1 with Item 11 of the following content:

"11. Determine that by results of 2020, in case of realization of the right to the tax allowance according to provisions of article 166 of this Code, the amount of means or cost of medicines for delivery of health care by the patient, disinfectants and antiseptic agents, the medical equipment, individual protection equipment, medical products for screening of sick, consumable materials for delivery of health care, medical products, the laboratory equipment, consumable materials, reagents for laboratory researches; medical products, the laboratory equipment, consumable materials for infectious departments, pathoanatomical departments, etc., personal hygiene means, food and/or goods according to the list which is determined by the Cabinet of Ministers of Ukraine which are voluntarily listed (are transferred) to public associations and/or charitable organizations and/or the central executive body which realizes state policy in the field of health care, and/or to other central executive bodies which realize state policy in spheres of sanitary and epidemic wellbeing of the population, quality control and safety of medicines, counteractions to HIV infection/AIDS and other, socially dangerous diseases, and/or person authorized on implementation of purchases in the field of health care and/or to healthcare institutions of the state-owned and/or utility property, and/or to structural divisions concerning health care of the regional, Kiev and Sevastopol city public administrations during the quarantine entered by the Cabinet of Ministers of Ukraine according to the procedure, established by the law, in all territory of Ukraine for the purpose of prevention of distribution in the territory of Ukraine koronavirusny disease (COVID-19), joins in the tax allowances in full without the restrictions determined by subitem 166.3.2 of Item 166.3 of article 166 of this Code";

in subsection 2:

state Item 71 in the following edition:

"71. Temporarily, for the period which is coming to an end the last calendar afternoon of month in which action of the quarantine established by the Cabinet of Ministers of Ukraine in all territory of Ukraine for the purpose of prevention of distribution in the territory of Ukraine of koronavirusny disease comes to the end (COVID-19), are exempted from the taxation by the transaction value added tax on import to customs area of Ukraine and/or transaction on delivery on customs area of Ukraine of goods (including medicines, medical products and/or the medical equipment), the actions, necessary for accomplishment, directed to prevention of origin and distribution, localization and liquidation of flashes, epidemics and pandemics of koronavirusny disease (COVID-19) which list is determined by the Cabinet of Ministers of Ukraine.

In case of implementation of the transactions exempted according to this Item, provisions of Item 198.5 of article 198 of this Code and provision of article 199 of this Code are not applied concerning such transactions.

Regulations of this Item are applied to the transactions made since March 17, 2020";

add with Item 72 following of content:

"72. Temporarily, for the period which is coming to an end with the last date in which action of the quarantine entered by the Cabinet of Ministers of Ukraine according to the procedure comes to the end, established by the law, in all territory of Ukraine for the purpose of prevention of distribution in the territory of Ukraine koronavirusny disease (COVID-19), the transactions, stipulated in Item 71 this subsection and/or subitem 197.1.15 of Item 197.1 of article 197 of this Code performed by public associations and/or charitable organizations do not join such public associations or charitable organizations in case of calculation of the total amount determined by Article of 181 of this Code.

Regulations of this Item are applied to the transactions made since March 17, 2020";

add subsection 4 with Items 51-1 - 51-3 such contents:

"51-1. Determine that in 2020 the adjustments established by paragraph one of subitem 140.5.9 of Item 140.5 of article 140 of this Code are not applied to the amounts of means or cost of medicines to delivery of health care by the patient, disinfectants and antiseptic agents, the medical equipment, individual protection equipment, medical products for screening of sick, consumable materials for delivery of health care, medical products, the laboratory equipment, consumable materials, reagents to laboratory researches; medical products, the laboratory equipment, consumable materials for infectious departments, pathoanatomical departments, etc., personal hygiene means, food and/or goods according to the list which is determined by the Cabinet of Ministers of Ukraine which are voluntarily listed (are transferred) to public associations and/or charitable organizations and/or the central executive body which realizes state policy in the field of health care, and/or to other central executive bodies which realize state policy in spheres of sanitary and epidemic wellbeing of the population, quality control and safety of medicines, counteractions to HIV infection/AIDS and other, socially dangerous diseases, and/or person authorized on implementation of purchases in the field of health care and/or to healthcare institutions of the state-owned and/or utility property, and/or to structural divisions concerning health care of the regional, Kiev and Sevastopol city public administrations, during action of the quarantine established by the Cabinet of Ministers of Ukraine in all territory of Ukraine for the purpose of prevention of distribution in the territory of Ukraine of koronavirusny disease (COVID-19).

51-2. Temporarily, in case of determination of the taxation object the income tax of the companies for the tax (reporting) periods of 2020 for healthcare institutions of the state-owned and/or utility property and/or person authorized on implementation of purchases in the field of health care being income tax payers, financial result to the taxation:

decreases by the amount of the income recognized by accounting rules as a result of receipt of money or goods by them: medicines for delivery of health care by the patient, disinfectants and antiseptic agents, the medical equipment, individual protection equipment, medical products for screening of sick, consumable materials for delivery of health care, medical products, the laboratory equipment, consumable materials, reagents for laboratory researches; medical products, the laboratory equipment, consumable materials for infectious departments, pathoanatomical departments, etc., personal hygiene means, food or goods, according to the list determined by the Cabinet of Ministers of Ukraine; voluntarily reflected by legal entities and/or physical persons during action of the quarantine established by the Cabinet of Ministers of Ukraine in all territory of Ukraine for the purpose of prevention of distribution in the territory of Ukraine of koronavirusny disease (COVID-19).

In case of determination of the taxation object the income tax of the companies for institutions of health care of the state-owned and/or utility property and/or person authorized on implementation of purchases in the field of health care being income tax payers, financial result to the taxation:

increases by expense amount, recognized by accounting rules, as a result of use by them of the means or goods specified in this Item.

51-3. Temporarily, during action of the quarantine established by the Cabinet of Ministers of Ukraine in all territory of Ukraine for the purpose of prevention of distribution in the territory of Ukraine of koronavirusny disease (COVID-19), person authorized on implementation of purchases in the field of health care has the right gratuitously to deliver (to transfer) the goods (medicines, medical products and/or the medical equipment) necessary for accomplishment of the actions directed to prevention of origin and distribution, localization and liquidation of flashes, epidemics and pandemics of koronavirusny disease belonging to it (COVID-19) which list is determined by the Cabinet of Ministers of Ukraine, to institutions of health care of the state-owned and/or utility property and/or structural divisions concerning health care of the regional, Kiev and Sevastopol city public administrations.

At the same time in case of determination of the taxation object the income tax of the companies for the tax (reporting) periods of 2020 for healthcare institutions of the state-owned and/or utility property which are income tax payers, financial result to the taxation:

decreases by the amount of the income recognized by accounting rules as a result of receipt of the goods specified in paragraph one of this Item by them.

In case of determination of the taxation object the income tax of the companies for institutions of health care of the state-owned and/or utility property which are income tax payers, financial result to the taxation:

increases by expense amount, recognized by accounting rules, as a result of use of the goods specified in paragraph one of this Item by them";

add subsection 5 with Items 29-1 - 29-3 such contents:

"29-1. Temporarily, till April 30, 2020 to determine that:

1) action of paragraphs of third and fourth subitem 229.1.8 of Item 229.1 of article 229 of this Code is not applied in case of production of disinfectants (code according to UKT foreign trade activities 3808 94 90 00) on condition of installation at such company of tax posts;

2) each place of leave of disinfectants (code according to UKT foreign trade activities 3808 94 90 00) it shall be equipped with means of accounting of products which shall conform to requirements of the legislation and have the positive result of checking or assessment of conformity which are carried out according to the legislation;

3) the state companies which are at the same time producers of the ethyl alcohol denatured and disinfectants (code according to UKT foreign trade activities 3808 94 90 00), have the right to use the ethyl alcohol made by them denatured for production of disinfectants (code according to UKT foreign trade activities 3808 94 90 00) without availability of the registered flowmeters counters of ethyl alcohol on production line of such disinfectants on condition of the equipment of each place of leave disinfection means of accounting of the made products which conform to requirements of the legislation and have the positive result of checking or assessment of conformity which are carried out according to the legislation;

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