Parcels from foreign marketplaces may be subject to VAT from the first euro

Ukraine is again pushing for changes to the taxation rules for purchases on foreign marketplaces. The relevant parliamentary committee has recommended that the parliament adopt a package of bills that would impose VAT on imported parcels regardless of their value. The new rules are planned to be introduced no earlier than July 2027.

This was reported by the Ministry of Finance of Ukraine. The draft laws No. 16051-1 and No. 15460 regulate the taxation of distance sales and the customs clearance of international postal and express shipments.

The Verkhovna Rada Committee on Finance, Tax and Customs Policy recommended adopting the package as a basis and in general. However, the changes themselves have not yet come into force — the parliament must still support the bills.

The main change concerns the current exemption for goods worth up to €150. Currently, such international shipments for individuals are exempt from VAT. Under the new rules, the tax is proposed to be levied on imported goods starting from the first euro.

For goods worth up to €150 ordered through foreign online stores and marketplaces, a special remote sales mechanism similar to the European IOSS system will be provided. VAT on such transactions should be 20% of the value of the goods.

It is expected that when the marketplace connects to the relevant system, the tax will be charged directly at the time of purchase. The responsibility for charging and remitting VAT will be assigned to the electronic platform through which the goods are sold. Foreign companies will have the opportunity to work through an intermediary in Ukraine.

At the same time, it is not planned to completely abolish exemptions for international shipments. It is proposed to leave VAT-free non-commercial parcels worth up to €45 sent by one individual to another free of charge. Thus, the changes are primarily aimed at commercial purchases abroad.

The government re-approved the revised package of bills on September 7. In the new version, the reform launch date was postponed: the provisions of the Tax and Customs Codes should come into effect no earlier than July 2027.

According to the Ministry of Finance's calculations, the abolition of the current exemption will allow the budget to receive an additional UAH 10 billion. These funds are planned to be directed to defense needs.

In addition, the adoption of the changes is connected with international financing for Ukraine. The government states that the fulfillment of the corresponding obligation should open the way to receiving about €4 billion under cooperation with the IMF and macro-financial support of the European Union.

This is already the second attempt to carry out the reform in recent weeks. On September 1, the Verkhovna Rada failed to pass the previous version: draft law No. 15460 received 194 votes out of the required 226. After that, the deputies supported its return to the initiator for revision.

Based on materials: Ministry of Finance of Ukraine, Cabinet of Ministers of Ukraine