On 1 October 2018, Draft Law No. 9146 "On Amending the Tax Code of Ukraine Regarding Decreasing the Cost of Pharmaceuticals for the Population" was registered in parliament. This draft law sets forth that the following operations should be exempt from VAT:  

- importation and supply of registered pharmaceuticals

- importation and supply of medical devices which were registered or have undergone conformity assessment procedures under applicable technical regulations  

The above pharmaceuticals and medical devices should be exempt from VAT if they are on the list to be approved by the Cabinet of Ministers of Ukraine.  

If adopted, this draft law will decrease the tax burden on the companies selling pharmaceuticals and medical devices in Ukraine.