Ukraine drafts a bill to apply VAT to marketplace parcels from EUR 0, removing the EUR 150 exemption

What changed in detail

This is a draft law, not yet in force. Ukraine’s Cabinet of Ministers approved it and sent it to the Verkhovna Rada; it still needs to pass parliament before anything below applies.

On 29 July 2026, the Cabinet of Ministers approved the draft law, developed by the Ministry of Finance, amending the Customs Code to apply VAT to goods imported through foreign online marketplaces from EUR 0 — removing the current EUR 150 VAT-exemption threshold for low-value parcels. Consumer-to-consumer parcels valued up to EUR 45 would not be subject to VAT — a point stated not on the Cabinet announcement cited above but on the Ministry of Finance’s separate “myths and reality” explainer of the same reform. The bill was submitted to the Verkhovna Rada shortly afterward. It travels as a package with the primary bill, No. 15112-d, which carries the corresponding Tax Code changes and is separately before the Rada; the Cabinet’s own announcement does not give the customs bill’s own registration number, which other trackers report as No. 15460.

Under the draft, the obligation to calculate and pay VAT sits with the marketplace (or its intermediary), not the Ukrainian buyer. Postal operators and express carriers would declare goods based on special registers, and a transition period without administrative penalties is proposed for the first year, covering unintentional VAT payment errors on parcels up to EUR 150, provided the tax itself is paid in full.

If enacted, the new rules would take effect no earlier than 1 January 2027, and only after a separate Cabinet decision confirming readiness — including the necessary IT systems.

What it means

Nothing here binds anyone yet — this is a Cabinet-approved bill headed into the Rada, not an enacted threshold change, and the effective date is explicitly conditional on a later readiness decision as well as passage. Foreign marketplaces selling into Ukraine should treat this as a signal to start planning VAT-collection mechanics at the platform level (the draft puts the obligation on the marketplace, mirroring the EU’s own low-value-consignment approach), but should not change systems yet. The bill number to track for enactment status is 15112-d; the customs companion bill referenced here does not yet have a confirmed registration number of its own in the Cabinet’s announcement.