The Verkhovna Rada Committee has recommended the abolition of the current €150 tax-free limit for international parcels. Starting in 2027, VAT will be applied to all imported goods from the first euro (€0), shifting the tax collection responsibility directly onto global marketplaces. This development was reported by Dengi.ua, referencing the Ministry of Finance.

How International Parcel Taxation Will Change

The reform represents a major shift in the regulation of international e-commerce. Key innovations include:

  • Taxation from €0: VAT will apply to all goods purchased via electronic interfaces, eliminating the previous €150 exemption.
  • Responsibility of marketplaces: The obligation to calculate and remit VAT shifts from the individual buyer to the marketplace platform.
  • Local representation: Non-resident marketplaces must appoint a legal representative in Ukraine for tax settlements.
  • Invisible for the buyer: Non-resident marketplaces must appoint a legal representative in Ukraine for tax settlements.
  • Excisable goods: These new rules will not apply to alcohol or tobacco products.
  • Non-commercial limits retained: Personal parcels sent from individual to individual (C2C) valued up to €45 remain tax-exempt.
  • Defense support: VAT exemptions have been expanded to include combat UAVs and related armaments.

Economic Impact: The Cost of Current Tax Preferences

Ukrainian business associations emphasize that the current system creates a significant competitive disadvantage for domestic sellers. Data highlights the scale of the issue:

  • In 2025, over 56% of international shipments were untaxed, totaling UAH 92.9 billion in goods outside the fiscal net.
  • Direct budget losses in 2025 alone reached at least UAH 18.6 billion.
  • Cumulative losses since the start of the full-scale invasion could exceed UAH 43 billion.
  • Projections suggest the budget could lose another UAH 27 billion in 2026 if current rules remain.

The European Business Association (EBA) has also publicly supported the abolition of these preferential tax conditions.

Implementation of New Customs Procedures

Draft Law No. 12360 provides the technical framework for this new model, introducing:

  • Formal registration and accounting procedures for marketplaces.
  • Requirements for financial guarantees (equivalent to €100,000).
  • Declaration rules.
  • Modernized declaration mechanisms for international shipments.
  • Automated data exchange between marketplaces, carriers, and customs authorities.

A transition period is included: during the first year of operation, administrative penalties will not be applied for inadvertent errors in VAT payments.

Timeline and Compliance

The adoption of these bills is a structural benchmark of the Memorandum with the IMF dated February 13, 2026. The reform is expected to generate approximately UAH 10 billion annually for the security and defense sector.

The new rules are slated to take effect no earlier than January 1, 2027, following a government assessment of the IT readiness of customs and marketplaces. Draft Law No. 15112-D harmonizes Ukrainian tax legislation with EU standards, specifically Council Directives 2006/112/EC and 2006/79/EC, implementing the e-commerce taxation model already utilized within the European Union.