Ukrainians who order goods on AliExpress, Temu or other foreign marketplaces will eventually pay more for their purchases. The Verkhovna Rada passed and the president signed laws on the abolition of the VAT exemption for parcels worth up to 150 euros. However, the introduction of new rules is delayed - the real start of the reform is not expected before the middle of 2027, as customs and operators need time to finalize IT systems.
Currently, 20% VAT is charged only on the part of the value of the parcel that exceeds 150 euros. After the reform, the tax will be charged on the entire purchase amount from the first euro. It is up to the trading platform itself to calculate and pay VAT - the so-called "electronic interface enterprise". If the platform is a non-resident, it must appoint an intermediary in Ukraine who will be responsible for settlements with the budget together with it. For the buyer, the process of receiving the parcel will not change - 20% will simply be added to the price of the product.
What will remain without tax
Several categories of shipments have been exempted from the new rule:
- non-commercial parcels from an individual to an individual with a value of up to 45 euros;
- unaccompanied baggage worth up to 150 euros;
- security and defense goods - an exemption is provided for them, in particular through VAT refund.
Minister of Finance Serhii Marchenko explained why the law was adopted right now: the reform is part of the cooperation program with the IMF and one of the conditions for macro-financial support of the European Union. On November 5, the European Commission already transferred 4.36 billion euros to Ukraine under the Ukraine Support Loan program - 3.7 billion euros of macro-financial assistance for 2026 and 658 million euros for defense needs. The second motive is harmonization with European standards: in the EU itself, the exemption from import VAT for cheap goods was canceled as early as 2021.
The head of the Verkhovna Rada Committee on Finance, Tax and Customs Policy, Danylo Hetmantsev, estimates that in 2026, VAT revenues from parcels will amount to 18-19 billion hryvnias. And if you recalculate the forecast for the full year 2027, it will be 16-20 billion hryvnias - this is twice as much as the initial government estimate of 10 billion hryvnias per year. According to the Ministry of Finance, in 2025 the value of preferential shipments reached 92.9 billion hryvnias, so potential budget losses from the benefit are estimated at 18.6 billion hryvnias. Economist Oleg Pendzyn calls the adoption of the law rather a political step tied to the already received macro-financial assistance, and emphasizes that it is not about a new tax, but about the cancellation of a benefit that was in effect before.
Read more about what other laws pave the way for a new tranche of aid in materials of the Financier.
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