Ukraine: Rada committee recommends second reading of the parcel VAT bills; new rules not before July 2027 - not yet law

What changed in detail

These are draft laws, not law. On 6 October 2026 the Verkhovna Rada’s committee on finance, tax and customs policy recommended that Parliament adopt, at second reading and as a whole, draft law No. 16051-1 (Tax Code: VAT on distance sales of goods) and draft law No. 15460 (Customs Code) on international postal and express consignments. This follows the first-reading vote recorded at ua-parcel-vat-first-reading-2026.

According to the Ministry of Finance, the package would:

• apply VAT on imports in international postal and express consignments from EUR 0;
• put the duty to charge and pay VAT on the marketplace, with 20% VAT included automatically in the price; a non-resident marketplace must appoint an intermediary in Ukraine, and several intermediaries are allowed;
• keep the VAT exemption for non-commercial parcels up to EUR 45 and for goods in unaccompanied baggage up to EUR 150.

The Ministry states that the new rules are to take effect no earlier than July 2027. The source does not report a plenary second-reading vote; one was not confirmed as of 12 October 2026.

What it means

A committee recommendation is a step, not a decision: the plenary vote and signature are still required. The July 2027 floor gives sellers time, but it is a minimum, not a fixed date.

Marketplaces selling into Ukraine should plan for VAT collection from the first euro and, if non-resident, for appointing an intermediary. Because the effective date and final text may still change, the useful action now is to track the second-reading vote.