- Foreign online stores shipping goods to Ukraine by international postal or express consignments will be subject to VAT on these дистанційні продажі, but the VAT collection rules start no earlier than 1 July 2027.
- The new VAT rules apply to non-excise goods sold through an electronic interface, with a total invoice value not exceeding the euro 150 threshold.
- New tax code terms took effect on 23 October 2026, including “distance sale of goods” and “electronic interface business,” defining the scope of the new regime.
- Foreign sellers that do not want to handle VAT compliance themselves may shift these obligations to a Ukrainian intermediary/representative.
- Sanctions for noncompliance will start when the VAT rules take effect, but officials of the platform/intermediary, postal operator, or express carrier will be exempt from administrative liability for 455 days for incomplete or late VAT payment on consignments up to EUR 150.
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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