Law on VAT for foreign parcels must be adopted before October - Ministry of Finance

The Verkhovna Rada must adopt legislative changes before October that will cancel the VAT exemption for commercial goods in international parcels worth up to 150 euros. Minister of Finance Serhii Marchenko insists on the need to complete the reform.

Currently, goods in international postal and express shipments worth up to 150 euros are not subject to VAT. The proposed model stipulates that 20% VAT will be paid on commercial purchases regardless of their value.

At the same time, the procedure for the buyer should remain as simple as possible: the tax is planned to be included in the price of the product directly at the time of purchase on a foreign marketplace. The buyer will not need to pay VAT on their own when the parcel passes through customs.

Marchenko explains the need for changes by the rapid growth of international e-commerce and unequal conditions for Ukrainian and foreign sellers.

According to the Customs Service, in 2025 the total value of international postal and express shipments was UAH 167.3 billion. Of these, goods worth UAH 92.9 billion, or 55.5% of the total value, were not taxed due to the current exemption. For comparison, in 2023 the volume of such non-taxable imports was about UAH 40 billion.

In the first seven months of 2026, international parcels worth UAH 136.3 billion have already arrived in Ukraine. The VAT exemption covered goods with a total value of UAH 56.8 billion, or 42%.

"We are no longer talking about a small exception for individual purchases of citizens, but about a significant segment of imports", - Marchenko emphasized.

Why the government is canceling the exemption

According to the minister, one of the main goals of the reform is to level the tax conditions. Ukrainian business pays VAT when selling goods, while some goods purchased directly on foreign marketplaces enter Ukraine without this tax.

The Ministry of Finance also sees the reform as a tool for de-shadowing. The current threshold can be used to split large commercial batches into numerous small shipments that are imported without VAT.

Another argument of the government is the worsening of the trade balance. According to Marchenko, in the first seven months of 2026, imports grew by 33%, while exports grew by only 4%. The Ministry of Finance believes that tax advantages for cheap imports further increase this imbalance.

According to the Ministry of Finance's estimate, the cancellation of the exemption could provide about UAH 10 billion of additional state budget revenues annually. Marchenko noted that in wartime conditions this resource could be directed to financing defense.

When the new rules may come into effect

It is planned to start collecting VAT under the new rules no earlier than January 1, 2027. In addition to the adoption of legislation, the customs, postal and express operators, marketplaces, and the necessary IT solutions must be ready for the system to launch.

An exemption is planned to be preserved for non-commercial shipments between individuals. Gifts and items for personal or family use worth up to 45 euros will not be subject to VAT.

Earlier, the Cabinet of Ministers approved a separate draft law with amendments to the Customs Code necessary for the new system to work. It should complement the tax draft law No. 15112-d, which provides for the cancellation of the VAT exemption for commercial parcels up to 150 euros.

The chairman of the parliamentary tax committee, Danylo Hetmantsev, also previously named October as a benchmark. At that time, he said that by the next review of the IMF program, Ukraine should demonstrate progress in fulfilling this commitment.

Based on materials: Ekonomichna Pravda, 24 Kanal, Ministry of Finance of Ukraine