President of Ukraine Volodymyr Zelensky signed three laws that change the taxation of international parcels worth up to 150 euros and citizens' income received through digital platforms. The documents returned to the Verkhovna Rada with the signature of the head of state on October 22.

This is evidenced by the cards of draft laws No. 16051-1, No. 15460 and No. 15111-d on the official website of the Verkhovna Rada.

The signing of these laws completes an important stage in fulfilling Ukraine's tax obligations to the International Monetary Fund and the European Union, on which further international financing depends.

VAT on international parcels up to 150 euros

Law No. 5025-IX (draft law No. 16051-1) cancels the VAT exemption for commercial international parcels worth up to 150 euros. Under the new model, goods purchased through foreign marketplaces will be subject to VAT at a rate of 20% regardless of their value.

The tax will be included directly in the purchase price on the electronic platform. The marketplace or its designated intermediary will be responsible for calculating and transferring it to the Ukrainian budget.

At the same time, exceptions remain for non-commercial parcels worth up to 45 euros and goods in unaccompanied baggage worth up to 150 euros. Separate benefits are provided for defense goods.

The related law No. 5026-IX (draft law No. 15460) amends the Customs Code, establishing rules for processing such shipments, electronic exchange of information, and interaction between customs and postal and express operators.

For Ukrainian buyers, this means a future rise in price of some orders from foreign online stores. At the same time, the government expects to level the playing field between Ukrainian sellers and foreign platforms.

According to the Ministry of Finance, the reform can provide about 10 billion UAH of additional budget revenues annually. Funds from the respective VAT are planned to be directed to the needs of the Armed Forces of Ukraine.

The new parcel taxation rules are to take effect no earlier than July 2027. Therefore, the signing of the laws does not mean immediate cancellation of the current benefit.

Taxation of income from digital platforms

The third document - Law No. 4903-IX (draft law No. 15111-d) - introduces automatic exchange of information on income of users of digital platforms in accordance with European standards.

The changes apply to services for selling goods, delivery, passenger transportation, and rental of housing, in particular platforms such as OLX, Bolt, Uber and Airbnb.

For individuals' income received through such platforms, a special personal income tax rate of 10% is provided without additional military levy. The tax on relevant transactions will be withheld by the platform operator as a tax agent. Users will not need to separately open special bank accounts or file declarations for such income.

At the same time, citizens' income from the sale of goods through platforms within the equivalent of 2000 euros per year is exempt from taxation. This will allow selling personal and used items without additional tax burden within the established threshold.

For citizens, the new model simplifies tax payment, and for the state, it ensures more transparent accounting of income from online trade and services. It also brings Ukrainian legislation closer to EU standards.

The main provisions on taxation of income from digital platforms are to come into effect no earlier than January 1, 2027. International automatic exchange of information will also depend on Ukraine joining the relevant multilateral agreement.

Sources: Verkhovna Rada of Ukraine - No.16051-1, No.15460, No.15111-d, Ministry of Finance of Ukraine