blue-check From August 1st, 2021: Some medical devices shall be entitled to 5% VAT

Official letter No. 36666/CTHN-TTHT dated September 28th, 2021 of the Department of Taxation of Ha Noi city regarding value added tax (VAT) rate applicable to medical devices
Posted: 4/10/2021 3:41:14 PM | Latest updated: 5/10/2021 3:40:01 PM (GMT+7) | LuatVietnam: 5305 | Vietlaw: 529

From August 1st, 2021, the VAT policy applicable to medical devices are amended at Article 1 of Circular No. 43/2021/TT-BTC .

Accordingly, the following medical devices shall be also entitled to 5% VAT (under the earlier regulations, they were only eligible for this VAT rate when having the certification of the Ministry of Health):

(i) Medical devices that have import license/certificate of free sale/ or receipt note of the application for declaration of applicable standard according to regulations of law on health;

(ii) Medical devices on the List of medical devices, equipment promulgated together with Circular No. 14/2018/TT-BYT .

Ms Phuong Thao (
Please tag when reposting this article
Related documents
Not found
Penalty document
Effective Date Unknown
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 529
Files attachment
enflag pdficon CV36666-28092021CTHN[VLO].pdf
Thuế GTGT thiết bị y tếCập nhật đến: 20-Jun-2022
No data