Summary
- On 15 October 2026, the Verkhovna Rada adopted in final reading draft laws No. 16051-1 and No. 15460, introducing 20% VAT on goods sold through marketplaces where the invoice value does not exceed EUR 150.
- Imports via international postal and express shipments become subject to VAT from a value of EUR 0, while the exemption for non-commercial parcels up to EUR 45 and unaccompanied luggage up to EUR 150 remains.
- Marketplaces act as VAT agents; non-resident marketplaces must appoint a Ukrainian intermediary that is jointly and severally liable, with application from 1 July 2027 subject to a government decision.
Extended article
The package aligns Ukraine’s e-commerce VAT rules with EU practice and IMF commitments by removing the effective relief for low-value consignments. VAT is to be included in the price paid by the customer, with the marketplace collecting and remitting the tax, a model comparable to the EU deemed-supplier and IOSS framework.
The reform is expected to raise around UAH 10 billion annually, with all VAT on international parcels allocated to a special state budget fund supporting the Armed Forces. Non-resident platforms selling into Ukraine should assess intermediary appointment, pricing and checkout changes well ahead of the July 2027 start date.
Source
- Verkhovna Rada: Draft Law No. 16051-1
- Verkhovna Rada: Draft Law No. 15460
- European Commission: VAT E-Commerce Rules (comparison framework)
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