Adopting new parcel taxation rules will secure about 4 billion euros of support for Ukraine
The Verkhovna Rada Committee on Finance, Tax and Customs Policy has supported in the second reading a package of bills on the taxation of international postal and express shipments. The implementation of this reform is one of the conditions for Ukraine to receive macro-financial assistance from the European Union under the cooperation program with the IMF. This is reported by the portal PromPolitInform, citing information from the Cabinet of Ministers of Ukraine, based on data from the Ministry of Finance of Ukraine.
The parliamentary committee recommended the adoption of draft laws No. 16051-1 and No. 15460, which establish new VAT taxation rules for remote goods sales operations. These legislative initiatives were developed to harmonize the domestic e-commerce system with European Union standards.
Updated shipment taxation rules
According to the document, a mandatory VAT charge is introduced on international shipments not exceeding 150 euros, starting from the zero mark. Responsibility for tax payment is placed on e-commerce platforms, which, in the absence of a residency in Ukraine, must appoint an intermediary for settlements with the state budget. The final price of the product on the marketplace will already include 20% VAT, which will not affect the procedure for receiving parcels by recipients.
Exemptions and tax reliefs
Despite the introduction of general taxation, the bills provide for the preservation of existing benefits. Specifically, non-commercial parcels worth up to 45 euros will remain tax-free, as well as goods in unaccompanied baggage worth up to 150 euros. Furthermore, a mechanism for VAT exemption is provided for goods intended for security and defense needs, including the possibility for citizens to reclaim previously paid taxes.
Financial impact for defense
It is expected that the implementation of this model will bring approximately 10 billion hryvnias of additional revenue to the state budget annually. All funds received from VAT on international shipments will be directed to a special fund to finance the needs of the Armed Forces of Ukraine. The introduction of these regulations is planned no earlier than July 2027, which should also help create fair competitive conditions for domestic entrepreneurs compared to foreign market players.
Illustrative photo: User:Gnangarra / CC BY 2.5 au
