Ukraine Adopts New VAT and Customs Framework for International E-Commerce Parcels

Summary

Ukraine has enacted legislation removing the VAT exemption for commercial international parcels valued at no more than EUR 150. The new framework will impose 20% VAT from the first euro, while the EUR 150 threshold will remain relevant for customs duty and genuine non-commercial gifts up to EUR 45 remain exempt. [kpmg.com], [regfollower.com]
Electronic marketplaces will generally collect VAT at checkout and remit it under a special regime. Non-resident platforms must register with Ukraine’s customs system and appoint or operate through a Ukrainian intermediary. A financial guarantee equivalent to EUR 100,000 will support the collection and remittance obligations. [kpmg.com], [sdm-partners.com]
The rules will not apply before 1 July 2027 and require a Cabinet decision confirming technical readiness. E-commerce businesses should use the lead time to align checkout calculations, marketplace liability, customs data, guarantees, returns, refunds, undelivered parcels and fallback collection by postal or express operators. [kpmg.com], [en.h.ua]

Extended article

Ukraine has enacted a new VAT and customs framework for cross-border e-commerce sales to individuals.

The President signed the relevant legislation on 22 October 2026. The new parcel rules will not take effect before 1 July 2027 and will also depend on a Cabinet decision confirming that the technical systems are ready. [kpmg.com], [en.h.ua]

Removal of the EUR 150 VAT exemption

The legislation removes the VAT exemption previously available for commercial goods imported in postal or express parcels with a value not exceeding EUR 150.

A 20% VAT rate will generally apply from the first euro to covered commercial distance sales.

The EUR 150 threshold will continue to have relevance for customs-duty purposes. Businesses must therefore distinguish VAT from customs duty rather than assuming that the same threshold or exemption applies to both.

The exemption for genuine, non-commercial gifts sent between individuals with a value not exceeding EUR 45 will remain. [kpmg.com], [regfollower.com]

Marketplace collection

For qualifying distance sales through an electronic interface, the marketplace will generally collect VAT at checkout.

The customer should see the VAT as part of the amount payable, reducing the risk of a separate collection request when the parcel reaches Ukraine.

The marketplace or relevant electronic-interface operator will be responsible for:

determining the taxable value;
applying 20% VAT;
displaying and collecting VAT;
registering under the special arrangements;
remitting the tax;
sending transaction data to the authorities; and
ensuring that customs can identify parcels on which VAT was collected.

Non-resident platforms and intermediaries

A non-resident platform must register with the Ukrainian customs system and obtain a special registration number.

It must appoint, or may operate through, an intermediary in Ukraine. The intermediary will handle registration and data submission and may be responsible for the tax obligations under the applicable rules.

The legislation also introduces a financial guarantee equivalent to EUR 100,000 to secure VAT collected but not remitted. [kpmg.com], [sdm-partners.com]

Customs data

Customs clearance will rely on electronic registers of international consignments containing information such as:

seller or marketplace identity;
special registration number;
parcel and shipment reference;
customer details;
product description;
invoice value;
VAT collected;
currency;
transportation details; and
guarantee information.

Commercial, payment and customs data must remain consistent. An incorrect registration number or mismatch in declared value could result in VAT being collected again from the recipient.

Fallback where the platform is not registered

If the platform does not register or use the special regime, VAT may instead be assessed at import and collected from the recipient through a postal operator or express carrier.

This fallback may result in:

additional collection fees;
longer customs-clearance times;
abandoned parcels;
customer complaints; and
more complex refund procedures.

Platforms should therefore assess whether registration provides a better customer experience and greater predictability than import collection.

Returns and undelivered parcels

Implementation procedures should address:

orders cancelled before shipment;
partial refunds;
returned goods;
refused delivery;
damaged or lost parcels;
price adjustments;
multiple goods shipped in one parcel;
one order divided across several parcels; and
currency differences between sale and import.

The VAT reporting and customs record must be corrected consistently. A commercial refund alone may not automatically reverse the customs record or VAT remittance.

Recommended actions

Affected businesses should: