Packages from abroad may become more expensive due to the new VAT
Ukraine may change the rules for taxing international packages, particularly orders from marketplaces valued at up to 150 euros. On October 6, the relevant committee of the Verkhovna Rada recommended that parliament adopt the corresponding package of bills in the second reading and as a whole. However, the new rules are not yet in effect—they are proposed to take effect no earlier than July 2027.
This involves two related bills—No. 16051-1 and No. 15460. They concern the taxation of goods that Ukrainians order online and receive via international mail or express delivery. On October 6, the Verkhovna Rada Committee on Finance, Tax, and Customs Policy recommended that lawmakers adopt the package in the second reading and as a whole. Now, the parliament must approve the decision.
The Ministry of Finance explains that the goal is to revise the rules governing e-commerce. The new model is intended to bring Ukrainian legislation in line with European Union practices. It is important to note that this is currently still a draft bill and not yet a law in force. Therefore, the current rules for international packages remain in effect.
They plan to charge VAT even on inexpensive packages
One of the main changes concerns goods sold remotely through marketplaces. If the total invoice value of such an order does not exceed 150 euros, the new taxation rules are planned to apply to it. Under the proposed model, VAT on goods imported via international postal and express shipments will apply starting at zero value. In other words, the €150 threshold itself does not mean that everything up to that amount will remain tax-free.
The VAT rate will be 20%. However, the buyer will not have to pay the tax separately upon receiving the package. The plan is to automatically include it in the cost of the goods at the time of purchase on the marketplace. The process of receiving the package will remain the same for the buyer.
Who Will Pay This VAT
Under the new model, the marketplace is responsible for calculating and paying VAT to the government. In other words, there are no plans to pass the tax on to the buyer as a separate payment at the post office. If the platform is a Ukrainian company, it will fulfill the relevant tax obligations on its own. If the marketplace is registered abroad, it must appoint an intermediary in Ukraine.
Such an intermediary will be responsible for settlements with the government alongside the non-resident. The bill also allows for the appointment of multiple intermediaries. Thus, the buyer will effectively see the final price of the goods, including VAT, when placing an order.
What will happen to shipments valued at up to 45 euros
Certain exemptions are planned to remain in place. In particular, non-commercial international packages valued at up to 45 euros will continue to be exempt from VAT. This refers to shipments not related to the commercial purchase of goods. In other words, the rules for such packages will differ from those for orders placed through a marketplace.
It is also proposed to maintain the VAT exemption for goods in unaccompanied baggage valued at up to 150 euros. These may be personal items or goods that a person transports across the customs border separately from themselves. Therefore, the new rules will primarily apply to online purchases made through e-commerce platforms.
About 10 billion hryvnias may be allocated to defense
The Ministry of Finance expects the new system to generate approximately 10 billion hryvnias in additional revenue for the budget each year. Revenue from VAT on international packages is planned to be directed to a special fund within the state budget. According to the government’s plan, this money is to be used to support the Armed Forces of Ukraine. This is specifically identified as one of the intended uses of revenue from the new tax.
In other words, this is not just about changing the rules for buyers. The reform is intended to provide the state budget with an additional source of funding. However, the exact financial impact will depend on how many people continue to order goods through foreign and Ukrainian marketplaces after the rules change.
Why Ukraine Is Changing the Rules
The Ministry of Finance explains the reform as a necessity to bring Ukrainian e-commerce rules in line with European approaches. Among other things, the proposal is to adopt a Ukrainian equivalent of the European IOSS system. IOSS is a mechanism that allows VAT to be paid on imported goods at the time of the online purchase. Ukraine intends to build its new model based on this very principle.
Another goal is to create more equal conditions for Ukrainian and foreign sellers. Currently, Ukrainian businesses pay taxes when selling goods, while some purchases from abroad are subject to a different tax regime. The Ministry of Finance believes that the new model should reduce this disparity and make the rules for e-commerce more uniform.
The reform is linked to international financial support
Changes to the rules for taxing parcels are also linked to Ukraine’s international obligations. The Ministry of Finance notes that the reform is part of the 2026–2029 Extended Fund Facility (EFF) program with the International Monetary Fund. In addition, its implementation is one of the conditions for receiving macro-financial support from the European Union. According to the Ministry of Finance’s assessment, the timely adoption of these changes brings Ukraine closer to receiving approximately 4 billion euros in international financial support for the state budget.
At the same time, the final rules may still change during the parliamentary review of the bills. The committee has only recommended them for a second reading; it has not yet introduced a new tax.
When might the new rules take effect?
Currently, the new system is not in effect. On October 6, the committee merely recommended the package of bills for a second reading and for adoption as a whole. Earlier, on September 16, the Verkhovna Rada had already adopted these bills in principle. After the second reading, parliament must finally pass the law. Next, the president must sign it, after which the document will take effect within the timeframe specified by law.
According to the Ministry of Finance, the new regulations are not expected to take effect until July 2027 at the earliest. Therefore, until that time, the taxation rules for international packages remain unchanged. If the law is adopted as proposed, buyers will still be able to order goods through marketplaces, but VAT will be included in the purchase price at the time the order is placed. This was reported by the Ministry of Finance.
The relevant committee of the Verkhovna Rada supported the revised draft law on amendments to the Tax and Customs Codes. The proposed changes could affect Ukrainians’ purchases on popular online marketplaces.
