The Council supported the introduction of VAT on cheap parcels

The Verkhovna Rada of Ukraine adopted draft law No. 16051-1 in its entirety, which changes the rules for taxation of goods purchased through foreign electronic platforms. The decision was voted on 255 people's deputies.

The document provides for the implementation 20% value added tax (VAT) for goods worth up to €150, which Ukrainians order abroad with delivery by international mail or express mail.

Currently, for such shipments, there is an exemption according to which goods within the established price threshold are exempt from VAT. Once the new rules come into force, this benefit for purchases through foreign electronic platforms should be abolished.

Who will pay tax for purchases on AliExpress and Temu

The obligation to calculate and pay VAT will be placed on electronic trading platforms or their intermediaries. We are talking about goods that Ukrainians order through foreign marketplaces and receive by international delivery.

Thus, the tax is planned to be administered directly through the e-commerce mechanism, and not to transfer all registration procedures to each buyer separately.

For consumers, the innovation means that the cost of goods may increase. The final amount will depend on the purchase price and how the seller or platform takes tax into account when pricing.

How will the cost of orders up to €150 change?

At a VAT rate of 20%, the tax on a €50 product would be €10 if it were charged on the full stated value without any other adjustments. Accordingly, the price including such tax will be equal to €60.

For a product worth €100, the amount of VAT will be €20, and the total price including tax will be €120.

These are examples of calculations assuming that VAT is added to the original price. The actual impact on the final cost will depend on the platform's pricing mechanism and delivery terms.

Which international parcels will be exempt from VAT

The draft law provides for exceptions for certain categories of shipments.

In particular, VAT will not be applied to non-commercial parcels worth up to €45, which one individual sends to another free of charge for personal or family use.

Exceptions are also provided for categories of goods designated by law for security and defense purposes.

Therefore, the new rules will primarily apply to purchases through foreign trading platforms, while certain private shipments and special categories of goods will remain exempt from taxation under the established conditions.

When will the new rules come into effect?

The introduction of the new taxation procedure is planned for July 1, 2027. By this date, the preparation of mechanisms for calculating and paying VAT for electronic platforms and international postal operators should be ensured.

Proceeds from the new taxation are planned to be directed to the needs of the Armed Forces of Ukraine.

The adoption of the draft law is the next stage of changes to the rules of distance trading after its previous support by the parliament in the first reading in September 2026. For buyers, the key date remains July 1, 2027, when the new order should come into effect.