LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of June, 2013 No. 4911/6/99-99-19-04-02-15

Concerning the VAT and sale of medical alcohol

The ministry of the income and charges of Ukraine considered the address concerning the taxation the transaction value added tax on supply of the medicines permitted for production and application in Ukraine and reports.

According to subitem 197.1.27 of Item 197.1 of article 197 of the Tax Code of Ukraine (is farther - the Code) from the taxation the value added tax exempts transactions on supply of the medicines permitted for production and application in Ukraine and entered in the State register of medicines (including pharmaceutical institutions), and also transactions on delivery of products of medical appointment according to the list approved by the Cabinet of Ministers of Ukraine.

Therefore, from the taxation the value added tax exempts those medicines which are resolved for production and application in Ukraine and are entered in the State register of medicines.

The resolution of the Cabinet of Ministers of Ukraine of 31.03.2004 No. 411 approves Regulations on the State register of medicines by which it is determined that such register is kept in electronic form.

According to Item 197.5 of article 197 of the Code release from the taxation the value added tax, stipulated in Item 197.1 these Articles, do not extend to transactions with the excise goods specified in the Section VI of this Code.

By subitem 215.1 of Article 215 of the Section VI of the Code it is determined that alcohol ethyl belongs to excise goods.

Thus, transactions on supply of "alcohol of ethyl 96%" medicine are assessed with tax the value added tax at the main rate.

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