Zelenskyy signed laws on taxes on packages and reporting requirements for online platforms

Ukrainian President Volodymyr Zelenskyy signed laws on the taxation of international packages and the introduction of reporting requirements for digital platforms regarding user income. The new rules provide for the elimination of tax exemptions for certain international shipments and the automatic exchange of information on income earned through online services.

The adoption of these laws is one of the structural milestones of the International Monetary Fund’s new Extended Fund Facility (EFF) program. Ukraine was required to fulfill these conditions by the end of March 2026.

In addition, the elimination of the VAT exemption for international parcels and the introduction of the automatic exchange of information on income generated on digital platforms are conditions for Ukraine to receive the first tranche of loan assistance from the EU under the Ukraine Support Loan.

The laws provide for amendments to Ukraine’s Tax and Customs Codes regarding the taxation of goods purchased through marketplaces and delivered from abroad.

VAT will apply to international online purchases valued at up to 150 euros, and electronic platforms will be responsible for calculating and paying the tax.

At the same time, an exception is provided: non-commercial international parcels valued at up to 45 euros will remain exempt from VAT.

According to estimates by the bill’s authors, the introduction of a tax on international online purchases could generate approximately 10 billion hryvnias for the state budget each year.

These funds are planned to be allocated to a special state budget fund for the needs of the Armed Forces of Ukraine.

Another area of change is the introduction of a system for exchanging tax information in accordance with European rules.

Digital platforms will provide the tax service with information about their users’ income. The new requirements will apply to activities conducted through electronic services, including the sale of goods and the provision of services.

The document establishes the procedure for digital platforms to report user income. This is intended to ensure the automated exchange of relevant tax information and bring Ukrainian regulations in line with European standards.

Thus, the laws signed by Volodymyr Zelenskyy provide for changes affecting both international online commerce and users of digital services. It is expected that taxing a portion of international purchases will generate additional revenue for the budget, while reporting by platforms will contribute to more transparent income accounting.

The details of the relevant draft laws No. 15111-d, No. 16051-1, and No. 15460, bearing the president’s signature, have been published on the Verkhovna Rada’s website.

As a reminder, President Volodymyr Zelenskyy signed laws that change the rules for taxing goods ordered through foreign marketplaces. Under the new rules, a 20% VAT will be charged on such purchases regardless of their value, starting from the first euro. At the same time, non-commercial packages valued at up to 45 euros will remain tax-free, and the new rules are set to take effect no earlier than July 2027.