The article contextualizes and assesses the peculiarities of using the mechanism of civil law reimbursement of medical expenses in the context of the global spread of acute respiratory infection COVID-19 caused by coronavirus SARS-CoV-2, as well as the theoretical possibility of such coverage of financial costs and revenues through the enforcement of reimbursement contracts, by analogy with the currently widespread state program «Affordable Medicines of Ukraine». The author analyses the achievements of many domestic and foreign researchers who have covered various aspects of reimbursement in their writings, including the extrapolation algorithms of such traditional institutions of civil law as the fulfilment of obligations for the third parties, compensation, etc. For the completeness of the scientific search, the article also contains an analysis of statistical indicators of the effectiveness of reimbursement contracts in our country, based on information from open official sources of the National Health Service of Ukraine. As a result of the comparison, the author concluded that the well-thought-out organization of high-quality medical care, followed by reimbursement of the full or partial cost of services received or medicines purchased under reimbursement agreements allows to comprehensively and effectively solve most problems in this area in such a way as to protect the interests of patients, doctors, and pharmaceutical companies as the key participants in such legal relations. It is also emphasized that the system of legal regulation and medical provision of access to medicines and procedures in most developed countries is considered as an integral part of public administration, the need to improve which is always an urgent challenge for every law enforcement, especially in the context of the global spread of acute respiratory infection COVID-19 caused by the coronavirus SARS-CoV-2. Particular attention is paid to the fact that the well-thought-out organization of quality medical care, followed by reimbursement of the full or partial cost of services received or drugs purchased in the context of reimbursement agreements allows comprehensive and effective solutions to most problems in this area to protect the interests of patients, doctors and pharmaceutical companies as key participants in such legal relations.