Оподаткування міжнародних посилок: комітет Ради підтримав пакет законопроєктів
The profile committee of the Verkhovna Rada has decided to recommend that parliament adopt a package of legislative bills (No. 15112-D and No. 12360) that amend taxation rules for goods purchased through foreign online platforms. This reform aims to align Ukrainian legislation with EU regulations and generate an additional 10 billion UAH annually for the needs of the Defense Forces, according to the Ministry of Finance’s press service.
### Key Changes
- **Taxation from 0 Euros**: VAT will be introduced on imported goods purchased through electronic interfaces starting from 0 euros (previously, goods valued up to 150 euros were exempt from VAT).
- **Marketplace Liability**: The obligation to charge and pay VAT will fall on the marketplace (electronic interface) rather than the buyer. If the marketplace is a non-resident, it must appoint a representative in Ukraine responsible for financial dealings with the budget.
- **Seamless for Buyers**: VAT (20%) will automatically be included in the product price on the platform. The process of receiving parcels will remain unchanged.
- **Excise Goods**: The new rules for distance selling will not apply to alcohol and tobacco.
- **Non-Commercial Limits**: Packages sent "from citizen to citizen," regardless of the item (except for those prohibited from being sent), valued up to 45 euros will remain exempt from taxation as long as they are non-commercial.
- **Support for Defense**: VAT exemptions on armed drones have been expanded (currently, the exemption only applies to unarmed UAVs).
The draft law No. 15112-D was prepared by committee members based on the main government draft (registration No. 15112) and six alternative proposals, aiming to harmonize Ukraine’s tax legislation with EU norms, particularly implementing the provisions of EU Council Directives 2006/112/EC and 2006/79/EC. The law project seeks to establish a modern tax model for e-commerce already in use in the EU.
### Role of Draft Law No. 12360
According to the committee's decision, this draft law includes necessary customs tools: the regulation of marketplace accounting, conditions for providing financial guarantees (equivalent to 100,000 euros), and declaration rules. A transitional period is also provided: in the first year of the system's implementation, administrative responsibility for unintentional VAT payment errors will not apply.
The draft law will ensure the technical implementation of the new model, including:
- Establishing modern mechanisms for declaring international shipments.
- Facilitating data exchange between marketplaces, carriers, and customs.
- Adapting customs procedures to the new tax rules.
### Business Support for the Decision
Leading Ukrainian business associations emphasize that the current system creates significant imbalances in favor of foreign online sellers. The business community points out that existing tax privileges for foreign players effectively hinder the growth of domestic production. Statistics underscore the critical nature of the situation:
- **Tax-Free Volumes**: More than 56% of international shipments in 2025 were exempt from taxes, amounting to 92.9 billion UAH in goods off the fiscal record.
- **Budget Losses**: In 2025 alone, direct losses to the state budget amounted to at least 18.6 billion UAH.
- **Impact of War**: Cumulative losses since the beginning of the full-scale invasion could exceed 43 billion UAH.
- **Future Projections**: If the current trend continues, the state budget may miss out on another 27 billion UAH in 2026.
Additionally, the European Business Association has publicly urged Ukrainian lawmakers to abolish the tax benefits for parcels.
### Context and Timelines
The approval of these legislative bills is a structural milestone of the Memorandum with the IMF dated February 13, 2026. The reform is expected to generate around 10 billion UAH annually for the security and defense sector.
The new rules will come into effect no earlier than January 1, 2027, contingent upon a government decision regarding the readiness of the IT components of customs authorities and marketplaces and the drafting of relevant secondary legislation.
Currently, the draft laws are being prepared for consideration in the session hall of the Verkhovna Rada.
