Russia extends list of VAT-exempt medical devices
Bonn – The list of medical devices whose import and sale are exempt from VAT is supplemented by vehicles for the transport of disabled persons.
These vehicles are defined as specially equipped cars fitted with lifts, handrails, special fastenings and safety and warning devices.
Vehicles can be classified as specially equipped means of transport if they are intended exclusively for the transport of disabled persons. This classification must be indicated in the type-approval or safety certificate of the vehicle.
The list of medical devices exempted from VAT also includes other essential medical and orthopaedic products, means of vision correction, technical aids for the disabled and medical devices to prevent the spread of coronavirus.
Source: Original Decision No 1480 of 18.09.2020