Ukraine Advances VAT Reform for International E-Commerce Parcels

• Ukraine’s parliamentary Finance, Tax and Customs Policy Committee has recommended adoption of revised draft laws introducing VAT rules for international parcels and marketplace distance sales. [mezha.net]
• The proposals would apply special rules to marketplace sales in consignments not exceeding EUR 150 and impose import VAT on postal and express shipments from a value of EUR 0. [mezha.net], [sud.ua]
• Non-commercial parcels valued at no more than EUR 45 would remain exempt. The proposed Tax Code and Customs Code changes would take effect no earlier than 1 July 2027. [mezha.net], [sud.ua]

Extended article

Ukraine’s parliamentary Committee on Finance, Tax and Customs Policy has recommended that Parliament adopt revised draft laws No. 16051-1 and No. 15460.

The package introduces special VAT rules for distance sales made through online marketplaces where the total invoice value of the shipment does not exceed EUR 150. It also proposes applying VAT to imported goods in international postal and express consignments from a value of EUR 0.  [mezha.net]

The existing exemption would be retained for non-commercial parcels worth up to EUR 45. This distinction separates purchases made through marketplaces from genuine non-commercial person-to-person consignments.  [mezha.net], [sud.ua]

The proposed model includes a Ukrainian equivalent of the EU Import One-Stop Shop for qualifying e-commerce transactions. The parliamentary material is reported as seeking closer alignment with EU practices. [mezha.net], [sud.ua]

The draft legislation has not yet been enacted. The proposed provisions of the Tax Code and Customs Code would enter into force no earlier than 1 July 2027.  [mezha.net]

External links

• Review Draft Law No. 16051-1 [IBFD Tax N…ember 2026 | Outlook]
• Review Draft Law No. 15460 [IBFD Tax N…ember 2026 | Outlook]
• Read the detailed summary of the committee decision [mezha.net]
• Read the VATupdate summary [vatupdate.com]