The fiscal impact of taxing parcels could reach 20 billion hryvnias per year
Ukraine is cancelling VAT exemptions for foreign parcels worth up to 150 euros, which will lead to a 20% increase in the price of goods from international marketplaces. The implementation of the new rule has been postponed until at least July 1, 2027, due to the need for technical upgrades to customs and logistics IT systems. This was reported by RBC-Ukraine (Олександр Бердинських) citing Minfin, according to the portal PromPolitInform.
According to the adopted legislation, a 20% value-added tax will be charged from the first euro of the value of goods ordered through electronic trading platforms. The funds received will be directed to a special fund of the state budget to finance the needs of the defense sector. Exceptions will be made for non-commercial shipments from individuals worth up to 45 euros and certain categories of goods for the needs of the ZSU.
Accrual mechanism and fiscal effect
The duty of calculating and paying VAT will lie with international marketplaces or their official intermediaries in Ukraine. According to the calculations of Danylo Hetmantsev, the head of the parliamentary committee on finance, tax and customs policy, the government’s revenue forecasts are underestimated. According to the parliamentarian’s estimates, after the full implementation of the system, the budget could receive up to 20 billion hryvnias per year.
Technical readiness and partner requirements
Minister of Finance Serhii Marchenko emphasized that the abolition of exemptions is a necessary step within the framework of agreements with the International Monetary Fund and fulfilling conditions for receiving macro-financial support from the European Union. At the same time, logistics operators, in particular Nova Poshta and Ukrposhta, note that the success of the reform depends on the synchronization of the customs service’s IT systems and e-commerce platforms. This requires testing automated data exchange, which takes time.
Impact on the market and pricing
Experts suggest that the introduction of the tax may cause a short-term reduction in the volume of international shipments, but the market will eventually adapt to the new rules. A separate issue is the legal status of foreign online stores that sell directly without intermediaries. Determining whether such platforms fall into the category of “electronic interface enterprises” is currently assigned to the State Customs Service of Ukraine. The final date for the system’s launch will depend on the decision of the Cabinet of Ministers of Ukraine, which is expected no earlier than May 2027, provided the infrastructure is fully technically ready.
Photo: RBC-Ukraine
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