According to the new regulations at Circular No. 43/2021/TT-BTC, from August 1st, 2021 if medical equipment has the certificate of registration of free sale or the receipt note of the declaration of applicable standard, it shall be entitled to 5% VAT.
However, it should note that, according to clause 1 Article 20 of Decree No. 36/2016/ND-CP
, the receipt note of the declaration of applicable standard is only applied to Type A medical equipment; With regard to Type B, C, or D equipment, it is required to have the certificate of registration of free sale.
For the period before August 1st, 2021, under Circular No. 26/2015/TT-BTC
, imported medical equipment that has not yet specifically identified must have the written certification of the Ministry of Health in order to be entitled to 5% VAT.
From August 1st, 2021: It is not required the written certification of medical equipment of the Ministry of Health for entitlement to 5% VAT
CV4137_23082021TCHQ[VLO].pdf
