Наталя Хандусенко Hot News 30 March 2026, 12:59

The government approved three separate tax bills: no VAT for individual entrepreneurs

The government abandoned the "big" tax law in favor of three separate projects.

On March 30, the Cabinet of Ministers adopted three draft laws related to amendments to the Tax Code, namely:

taxation of parcels up to 150 euros;
introduction of a 5% military levy for the entire time;
taxation of digital platforms.

VAT for individual entrepreneurs was not considered, reports Yaroslav Zheleznyak, deputy chairman of the Verkhovna Rada tax committee, adding the texts of all three documents to his Telegram channel. The MP announced the government's changes in intentions on Saturday.

"We have been working on the issue of taxation of digital platforms and international parcels in close dialogue with business, specialized associations and experts. Dozens of consultations have been held, the results of which have taken into account a number of constructive proposals. Today we have a consolidated position on the need to implement transparent and predictable rules. Such changes are part of Ukraine's fulfillment of its obligations within the framework of the European integration course," Finance Minister Serhiy Marchenko wrote .

What can change?

Taxation of digital platforms

A new taxation mechanism for individuals who receive income through digital platforms will come into effect from January 1, 2027. The personal income tax rate will be 5% (instead of the current 18%).

The platform itself will act as the tax agent, which significantly simplifies administration for citizens. It is important that one-time, non-commercial sales of personal belongings will not be subject to taxation if the annual income from such transactions does not exceed 2,000 euros.

Parcel taxation

Currently, the import of goods in parcels up to 150 euros is not subject to VAT. From 2027, the changes provide for the application of VAT to goods regardless of their value according to the model already in force in the countries of the European Union. VAT will be calculated automatically and will be included in the price of the goods at the stage of purchase on the electronic platform. At the same time, the exemption from taxation for non-commercial shipments worth up to 45 euros (personal belongings and gifts) will be maintained.

Continuation of military conscription

The continuation of military conscription after the end of martial law is a forced step caused by the war.

"This decision is due to the fact that the needs of the security and defense sector will remain significant, as well as the need to finance the country's reconstruction. According to the latest estimates, the need for reconstruction in Ukraine is about $588 billion," Marchenko emphasized.

Three bills are due to be submitted to the Verkhovna Rada for consideration this week.

The Verkhovna Rada did not vote for the "OLX tax"

The IMF wants the Verkhovna Rada to introduce VAT for individual entrepreneurs by the end of March