Operations that are exempt from VAT

As you know, Art. 197 of the Tax Code of Ukraine determines which operations are exempt from taxation. To implement these rules Cabinet approved the lists of some of these operations. Namely: - List of technical and other means of rehabilitation (except motor vehicles) for the disabled and the privileged categories of people, operations, supply and repair service and delivery are exempt from VAT - picking list of products and semi-finished products for the manufacture of technical and other means of rehabilitation (except cars) for people with disabilities and other preferential categories of people, operations, delivery of which are exempt from VAT. Accordingly, invalidated the decree, the Cabinet of Ministers of 09.01.1997 № 982 "On approving the list of goods of special purpose for the disabled, the operation for the sale are exempt from VAT. Resolution of the Cabinet of Ministers of 02.02.1911 № 79 come into force from the date of publication.