Ukraine's Rada adopts the parcel VAT bills — awaiting presidential signature, not yet law
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Ukraine as they stand today, see the Ukraine guide →
- Jurisdiction
- Ukraine
- Tax
- VAT
- Change type
- Digital services
- Status
- Proposed
- Impact
- Watch
- Announced
- 15 October 2026
- Authority
- Cabinet of Ministers of Ukraine (Kabinet Ministriv Ukrainy, KMU)
- Systems
- E-commerce, Tax engine, Customs, Invoicing
- Verified
- Fetched from official source · medium confidence
Marketplaces and buyers of goods up to EUR 150 imported into Ukraine in international postal and express consignments.
Prepare marketplace VAT collection on sub-EUR 150 imports into Ukraine for mid-2027; watch for presidential signature.
E-commerceTax engineCustomsInvoicing
On 15 October 2026 the Verkhovna Rada adopted at second reading and as a whole the package on taxation of international postal and express consignments: the Tax Code bill on VAT on distance sales of goods (No. 16051-1) and the Customs Code bill (No. 15460). Per the Cabinet of Ministers, VAT applies to imports in international postal and express consignments from EUR 0 where the total invoice value does not exceed EUR 150, with the marketplace liable to charge and pay it (20 percent included in the price); the exemption for non-commercial parcels up to EUR 45 is retained; the new rules take effect no earlier than July 2027. Next step is signature by the President; not yet signed or published.
What changed in detail
This is not yet law. On 15 October 2026 the Verkhovna Rada adopted at second reading and as a whole the package on taxation of international postal and express consignments: the Tax Code bill on VAT on distance sales of goods (No. 16051-1) and the Customs Code bill (No. 15460). The next step is signature by the President; at the time of the Cabinet of Ministers’ announcement the bills were not yet signed or published.
According to the Cabinet of Ministers, VAT would apply to imports in international postal and express consignments from EUR 0 where the total invoice value does not exceed EUR 150, with the marketplace liable to charge and pay it (20 percent included in the price). The exemption for non-commercial parcels up to EUR 45 is retained. The new rules take effect no earlier than July 2027.
The Cabinet of Ministers’ news item reports the Rada’s vote.
What it means
Adoption by the Rada moves this from first reading to a bill awaiting signature, and the central change is that the marketplace becomes the collector of VAT on sub-EUR 150 imports. With the start no earlier than July 2027, marketplaces have time to prepare, but the exact date depends on the signed and published text.
Proof
15 жовтня Верховна Рада України прийняла у другому читанні та в цілому пакет законопроєктів щодо оподаткування міжнародних поштових та експрес-відправлень:On 15 October the Verkhovna Rada of Ukraine adopted at second reading and as a whole the package of draft laws on the taxation of international postal and express consignments:
Source snapshot of the official page. Open full size ↗