- Ukraine proposes to shift VAT collection on low-value cross-border imports (under €150) from postal operators to electronic interface enterprises (marketplaces/platforms), effective January 1, 2027.
- The new VAT rules would apply to both resident and nonresident platforms facilitating sales to Ukrainian consumers.
- The VAT base would be the total invoice value, and for nonresident platforms, VAT may be calculated in euros or U.S. dollars.
- Some details remain unclear as related amendments to the Customs Code have not yet been published.
- Secondary legislation must be adopted within six months of the law’s effective date.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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