Rada to try again to introduce VAT on parcels up to €150 at IMF's request

The Verkhovna Rada next week will again consider a bill to abolish the VAT exemption for commercial goods in international parcels worth up to €150. The adoption of the changes is one of the important conditions for further financial support to Ukraine from the International Monetary Fund.

This was reported by Reuters citing the chairman of the Verkhovna Rada Committee on Finance, Tax and Customs Policy, Danylo Hetmantsev. According to him, the government plans to re-submit the relevant document to the parliament on September 7, after which deputies should return to its consideration at the next plenary week.

The matter concerns the reform of taxation of international parcels. Currently, goods in shipments worth up to €150 are exempt from VAT. The proposed model provides for VAT accrual on commercial goods purchased abroad through marketplaces, starting from zero value.

The Ministry of Finance previously explained that the tax should be collected mainly through electronic platforms when purchasing goods, so that the delivery and customs clearance procedure does not become significantly more complicated for the recipient. The duty-free limit of €45 is supposed to be preserved for non-commercial shipments from one individual to another.

The previous attempt to pass the reform through parliament ended in failure. On September 1, deputies did not support in the first reading the revised bill No. 15112-d on taxation of e-commerce: 198 deputies voted in favor, with 226 required.

There were also not enough votes to send the document for a repeat first reading — this initiative was supported by 210 deputies. For returning the bill for revision, 220 parliamentarians voted. As a result, the draft was rejected and removed from consideration.

At the same time, the Rada considered a related bill No. 15460 with amendments to the Customs Code. It was supposed to regulate the clearance of international postal and express shipments and the operation of foreign marketplaces after changing the taxation rules. Only 194 deputies voted to adopt the document as a basis.

Reuters notes that the issue became especially sensitive after the IMF mission visited Kyiv last week. The talks concerned the next review of the financing program. According to the agency's sources among Ukrainian deputies, during the consultations it was clearly indicated that no exceptions should be expected regarding the requirement on taxation of parcels.

For Ukraine, fulfilling the conditions of international creditors gains additional importance amid the tense situation with public finances. According to Reuters, the budget deficit in 2026 exceeds $32 billion, and external funds are needed, among other things, to finance social expenditures and support the economy during the war.

Chairman of the Verkhovna Rada Ruslan Stefanchuk also urged deputies not to delay the adoption of critically important laws, on which international assistance to Ukraine and the stability of the state budget depend.

Thus, after the failed vote on September 1, the authorities intend to actually restart the consideration of the reform. The key issue will be whether there are at least 226 votes for the changes, since the IMF, according to Reuters, continues to regard the abolition of the current exemption as a necessary part of Ukraine's commitments.

Based on materials from: Reuters, IMF, Ministry of Finance of Ukraine, Verkhovna Rada of Ukraine