Олександр КузьменкоThat's Life
16 September 2026, 12:09
2026-09-16
Parliament approved the draft law on VAT on international parcels in the first reading
The Verkhovna Rada supported as a basis draft law No. 16051-1, which abolishes privileges for international postal items and changes the rules for taxation of e-commerce. 273 people’s deputies voted for the corresponding decision.
The Verkhovna Rada supported as a basis draft law No. 16051-1, which abolishes privileges for international postal items and changes the rules for taxation of e-commerce. 273 people’s deputies voted for the corresponding decision.
This was announced by MP Yaroslav Zheleznyak. The main provisions of the document were also published on the official website of the parliament.
The draft law amends the Tax Code of Ukraine to regulate distance sales of goods imported in international postal and express shipments. The updated rules introduce VAT taxation for purchases by individuals through foreign marketplaces and electronic interfaces if the value of the goods does not exceed 150 euros.
At the same time, the document establishes a list of exceptions. In particular, free parcels between individuals worth up to 45 euros are exempt from VAT if they are intended for personal use and do not have signs of a commercial shipment. Also, benefits are preserved for the import of goods for the needs of the Ukrainian defense forces and energy equipment.
"The basis is 273 (I did not vote). The law comes into force no earlier than July 1, 2027 (but only after the government’s decision)," said Yaroslav Zheleznyak.
Currently, Ukraine has a preferential threshold that allows receiving international parcels worth up to 150 euros without paying value added tax. The changes to the legislation are part of harmonizing the Ukrainian tax system with European Union norms and combating shadow imports in the e-commerce sector.
In early September, the Verkhovna Rada of Ukraine failed to vote on draft laws No. 15460 and No. 15112d, which provided for the abolition of tax benefits for international postal items worth up to 150 euros.