The preferential treatment for international parcels valued at up to 150 euros may be abolished as early as fall 2026. The Verkhovna Rada’s Committee on Finance, Tax, and Customs Policy expects legislative changes to be adopted that would subject such shipments to value-added tax. This was reported by, as cited by The Judicial and Legal Newspaper in Ukraine, according to Dengi.ua .
The committee notes, according to the publication, that repealing the current exemption is one of Ukraine’s obligations to the European Union and the International Monetary Fund, which must be fulfilled by the end of this year.
Previously, parliament did not support Bill No. 12360, which, among other things, provided for the abolition of the VAT exemption for international parcels valued at up to 150 euros. The bill did not receive the required number of votes; however, following its rejection, the government must prepare a new legislative initiative on this issue.
If the changes are adopted, Ukrainians ordering goods from foreign marketplaces such as Temu, AliExpress, and Amazon may begin paying 20% VAT even on relatively inexpensive purchases.
The previous version of the bill provided that the tax would be automatically collected at the time of order placement, and that marketplaces or delivery operators would transfer the funds to the state budget. If the seller is not connected to the Ukrainian VAT administration system, the recipient will be required to pay the tax through a postal operator or express carrier.
To monitor tax payments, the plan was to use a unique international postal shipment code (UCR), which would allow for the automated processing of parcels, including consolidated shipments.
The Ministry of Finance previously stated that eliminating the exemption could generate approximately 10 billion UAH in additional revenue for the state budget annually. In addition, the authorities cite the need to harmonize Ukrainian tax legislation with EU standards as a reason for the changes.
Similar changes are also being prepared within the European Union itself. Starting July 1, 2026, the EU plans to abolish the preferential treatment for parcels valued at up to 150 euros and introduce a temporary fee of 3 euros for each product category in an order. The new rules are set to remain in effect until July 2028.
European authorities cite the reform as a measure to combat schemes involving the artificial splitting of large orders into smaller parcels and the underreporting of goods’ value to evade customs duties.
Thus, despite the failure of the spring vote on Bill No. 12360, the issue of taxation on international shipments remains relevant. The relevant committee of the Verkhovna Rada expects this initiative to return to the plenary session as early as this fall, so the current exemption for packages valued at up to 150 euros may be repealed by the end of 2026.
