blue-check It is not required the “certificate of medical equipment granted by the Ministry of Health” upon applying for application of 5% VAT to medical equipment

Circular No. 43/2021/TT-BTC dated June 11th, 2021 of the Ministry of Finance on amending, supplementing to Clause 11 Article 10 of Circular No. 219/2013/TT-BTCstatus2 dated December 31st, 2013 of the Ministry of Finance guiding the implementation of the Law on Value-added tax and the Government's Decree No. 209/2013/ND-CPstatus2 dated December 18th, 2013 detailing and guiding the implementation of a number of articles of the Law on Value-added tax (which has been amended, supplemented at Circular No. 26/2015/TT-BTCstatus2 dated February 27th, 2015 of the Ministry of Finance)
Posted: 14/6/2021 9:14:50 AM | Latest updated: 24/6/2022 9:06:19 AM (GMT+7) | LuatVietnam: 5215 | Vietlaw: 513

This Circular is to amend the regulation pertaining to identification of “medical equipment, devices” to be entitled to 5% VAT according to Clause 11 Article 10 of Circular No. 219/2013/TT-BTCstatus2 .

Accordingly, this Circular removes the requirement for certification of the Ministry of Health with regard to medical equipment, devices which have not been specifically identified as medical equipment, devices

Apart from identified medical equipment and devices, other medical equipment, devices shall be also entitled to 5% VAT if there is the import license/certificate of free sale/receipt note of the application for declaration of applicable standard or they belong to the List medical equipment and devices on which HS codes are imposed promulgated together with Circular No. 14/2018/TT-BYT .

Chemicals used for testing and sterilization for medical use shall be also entitled to 5% VAT without having to apply for the Ministry of Health’s certification.

This Circular takes effect as of August 1st, 2021.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 513
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