Ukraine signs Law No. 5025-IX on VAT for parcels up to EUR 150: marketplaces to collect 20%, from 1 July 2027 at the earliest

What changed in detail

Law of Ukraine No. 5025-IX of 15 October 2026, which amends the Tax Code on VAT for distance sales of goods sent in international postal and express consignments, has been signed by the President and is in force. The parcel VAT rules themselves do not apply yet. Items 6–9 and 13 of Section I, which carry the border VAT, exemption and distance-sales provisions, take effect 45 days after the Cabinet of Ministers publishes in Holos Ukrainy a decision confirming readiness to introduce the rules, and not earlier than 1 July 2027. The rest of the law applies from the day after publication.

Once those provisions apply:

• “Distance sales” cover non-excisable goods with a total invoice value up to EUR 150 sent to individuals in Ukraine in international postal and express consignments.
• The electronic interface enterprise (marketplace or platform, resident or non-resident) is liable to account for and pay the VAT. A non-resident acts through an intermediary established in Ukraine.
• VAT is 20% of the invoice value, reported in a monthly report on calculation and payment of customs payments, due by the 20th of the second month after the period.
• Imports of these goods are exempt at the border, and receipts go to the special fund for the Armed Forces.

The companion rules that no tax invoices, VAT returns or input credit apply to these distance sales sit in items 10–12 of Section I, which are not deferred. They have no practical effect until the distance-sales regime itself applies.

• Imports of non-excisable gifts up to EUR 45 sent by one individual to another, and unaccompanied baggage up to EUR 150, are exempt.

Companion Customs Code Law No. 5026-IX of 15 October 2026 has the same deferred start for its customs-formalities provisions.

This supersedes the earlier record, which reported the Rada’s adoption of bill 16051-1 on 15 October 2026 as not yet law and awaiting the President’s signature. That bill is now signed as Law No. 5025-IX.

What it means

The law is signed and in force, but nothing changes for parcel buyers or marketplaces on day one: VAT on parcels up to EUR 150 cannot apply before 1 July 2027, and only 45 days after the Cabinet’s readiness decision is published. Watch for that decision, since it fixes the real start date. In the meantime, marketplaces selling into Ukraine can prepare: appoint a Ukrainian intermediary if non-resident, build 20% VAT into checkout prices, and set up the monthly customs-payments report.