- Ukraine has proposed new draft rules to introduce a 20% VAT on low-value cross-border B2C goods under EUR 150, possibly starting January 1, 2027.
- The draft builds on earlier proposals and sets out customs procedures for these imports.
- The current EUR 150 VAT exemption for online marketplace purchases would be removed.
- Online marketplaces/platforms would have to collect and remit VAT at checkout, and non-resident platforms would need a tax representative in Ukraine.
- Private non-commercial gifts between individuals would still be VAT-exempt up to EUR 45.
Source: vitallaw.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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