The Cabinet of Ministers approved the draft law on taxation of parcels up to 150 euros

New rules for international parcels

The government has approved changes to the Customs Code, which will be submitted to the Verkhovna Rada for consideration in the near future. The draft law will work in a package with document No. 15112-d on amendments to the Tax Code, forming a unified system of taxation of distance trade.

The key innovation is VAT will be charged on all goods purchased through foreign marketplaces, regardless of their value. Currently, parcels worth up to 150 euros are exempt from this tax.

How the new system will work

They plan to put the responsibility for calculating and paying VAT on the marketplaces themselves or their official representatives, and not on the buyers. International shipments will be declared by postal operators and express carriers using special registers, and separate accounting and financial guarantee rules will be introduced for foreign platforms.

It is also provided transition period lasting one year: if operators or marketplaces make unintentional mistakes with VAT payment, fines will not be applied provided the tax is paid in full.

Expected effect for the budget and integration with the EU

The Ministry of Finance expects that after the launch of the new model, the budget will receive every year about UAH 10 billion in additional revenues. In addition to the fiscal effect, the reform is one of Ukraine's obligations to the IMF and an important step towards adapting legislation to European e-commerce rules.

The introduction of a new system is planned no earlier than January 1, 2027, after the government confirms the readiness of all necessary IT systems and market participants.

What consequences do experts predict?

Experts warn that the cancellation of the discount for cheap international parcels may lead to increase in the price of purchases on foreign marketplaces, which are actively used by Ukrainians. This can affect the purchase of clothes, shoes, electronics, accessories and components the most.

Particular attention is drawn to possible difficulties for volunteers and manufacturers of defense products, who often order parts from abroad for repairing equipment, manufacturing drones and other equipment. Additional tax costs can increase the cost of such purchases.

What will remain unchanged

The preferential regime is planned to be kept only for free private parcels from relatives or friends worth up to 45 euros, if they are intended for personal use and do not contain goods with signs of commercial activity. At the same time, even such shipments may be taxed if they contain certain excise goods or products for which the law establishes special restrictions.