Verkhovna Rada approved a draft law that opens the possibility for simplified state procurement of expensive and innovative medicines through the introduction of the controlled access mechanism – a system that allows concluding contracts without unnecessary tax restrictions.
We are talking about draft law No. 13134, which amends the Tax Code of Ukraine. This document aims to create favorable conditions for the implementation of such purchases, especially in cases of free transfer of drugs to patients or medical institutions.
The draft law introduces new tax exemptions that allow the transfer of drugs purchased under the managed access mechanism without tax liability, provided that the established requirements are met. It is also about the inclusion of such drugs in a special list that will be approved by the Cabinet of Ministers.
In addition, there is provision for exemption from taxation of operations with the transfer of medicines, purchased at the expense of state and local budgets, as well as grants from the Global Fund. The law is designed to eliminate tax risks for both parties – the state and providers – and ensure effective access of patients to modern treatment.
In the future, the implementation of this law will contribute to the improvement of patients’ access to innovative and high-cost medicines, will allow the state to use funds in the field of health care more efficiently, and will also establish more transparent and predictable rules for the procurement of medicines.
