Good day! I am happy to help you understand this law.
1. **Essence of the law:** This law amends the Tax Code and other laws of Ukraine to expand patient access to medicines purchased by an authorized person in the field of healthcare through managed access agreements. It provides for changes in the taxation of certain transactions with medicines, as well as clarifies certain provisions regarding exemption from taxes and single social contribution for self-employed persons called up for military service.
2. **Structure and main provisions:**
* The law amends the Tax Code of Ukraine, the Fundamentals of the Legislation of Ukraine on Healthcare, the Law of Ukraine “On Alternative Fuels”, the Law of Ukraine “On Collection and Accounting of Single Contribution to Compulsory State Social Insurance” and the Law of Ukraine “On Protection of Interests of Entities Submitting Reports and Other Documents During the Period of Martial Law or State of War”.
* The main changes concern:
* Clarification of the list of goods, the value of which is not included in the taxable profit of enterprises and the income of individuals, if they are purchased for the implementation of programs and centralized measures in healthcare or under managed access agreements.
* Exemption from taxation of the value of medicines, medical devices and auxiliary equipment, gratuitously transferred by an authorized person to business entities licensed to practice medicine for the implementation of healthcare programs or under managed access agreements.
* Clarification of the procedure for taxation of dividends received from controlled foreign companies.
* Exemption from VAT of operations for the maintenance of persons in rehabilitation facilities and the provision of social services.
* Clarification of the procedure for exemption from taxes and single social contribution for self-employed persons called up for military service, and their obligations regarding reporting.
* Temporarily, until Ukraine’s accession to the EU, the date of occurrence of tax liabilities in the case of supply by a person authorized to carry out procurement in the field of healthcare of medicines, medical devices and auxiliary equipment to them, which were purchased by such person through managed access agreements, is the date of shipment of such medicines, medical devices and auxiliary equipment to them.
* The law also stipulates that liability for offenses in the field of alternative fuels committed before January 1, 2026, shall not apply.
* The obligation to submit unsubmitted statistical and financial reports to state statistics bodies and other producers of official statistics within three months from the date of entry into force of the Law is established.
3. **Key points for use:**
* It is important to pay attention to changes in the taxation of transactions with medicines purchased under managed access agreements, as this may affect the financial activities of enterprises involved in such purchases.
* Self-employed persons called up for military service should take into account the changes regarding exemption from taxes and single social contribution, as well as the procedure for submitting reports.
* Business entities engaged in the field of alternative fuels should take into account the temporary exemption from liability for certain offenses.
* All business entities need to take into account the obligation to submit unsubmitted statistical and financial reports within the established period.
I hope this helps you better understand this law!