STS continues to clarify provisions of the tax legislation introduced by the Law of Ukraine as of 30.03.2020 № 540-IX.
Tenth edition contains clarifications of practical aspects of meeting the requirements of Paragraph 71, Sub-section 2, Section XX of the Tax Code of Ukraine which, specifically, envisages exemption from VAT taxation of operations for the supply of products to the customs territory of Ukraine (including medicines, medical devices and / or medical equipment) necessary for implementation of measures aimed at preventing the occurrence and spread, localization and elimination of outbreaks, epidemics and pandemics of coronavirus disease (COVID-19). Among other things there are peculiarities of tax invoicing and accounting of transactions made between March 17 and April 2, 2020.
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