- Ukraine passed laws introducing special VAT rules for distance sales of goods up to €150 through electronic platforms/marketplaces; the marketplace will be responsible for calculating and paying the VAT.
- The laws will not enter into force before 1 July 2027, and only after a government decision.
- Existing exemptions are preserved for personal imports in unaccompanied baggage up to €150 and for free parcels between individuals up to €45; exemptions for certain defense/security goods, including energy equipment, also remain.
- The government must set the procedure for exemptions, including possible reimbursement of taxes already paid.
- Law 16051-1 also redirects VAT revenues from international postal and express shipments to a special state budget fund for the needs of the Armed Forces of Ukraine, and lowers personal income tax on residential rental income from 18% to 5% while the 5% military levy remains.
Source: news.dtkt.ua
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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