Zelenskyy has signed the law on VAT on parcels worth up to €150: what will change

On 22 October, President Volodymyr Zelenskyy signed three laws abolishing the VAT exemption for commercial international parcels worth up to 150 euros and establishing the exchange of income data via digital platforms. According to the Ministry of Finance, the new rules for parcels will not come into force until July 2027 at the earliest; until then, buyers will continue to be subject to the current rules.

VAT on orders will be charged at the time of purchase

Laws No. 16051-1 and No. 15460 amend the taxation of goods ordered by Ukrainians from foreign online shops. VAT The 20% rate will apply to imported goods regardless of their value, and the current exemption for commercial consignments up to 150 euros will be abolished.

The tax is to be charged at the time the order is placed. Marketplaces will be responsible for calculating it and remitting it to the treasury; therefore, for the buyer, VAT must be included in the price of the goods. According to the Ministry of Finance, the procedure for receiving parcels should remain unchanged.

Which consignments will remain exempt from tax?

An exemption will apply to free, non-commercial consignments worth up to 45 euros sent by one individual to another for personal use. The exemption for goods in unaccompanied luggage worth up to 150 euros will also remain in place.

For certain defence-related goods, the law provides for the option of not paying VAT or claiming a refund of VAT already paid. Ministry of Finance It is forecast that the new model will generate approximately 10 billion hryvnias in additional revenue each year; the funds are to be channelled towards the needs of the Armed Forces of Ukraine.

A system for exchanging income data is being introduced for digital platforms

Separate Law No. 4903-IX, adopted on the basis of Bill No. 15111-d, establishes the automatic exchange of information on income earned by individuals through digital platforms. Its provisions cover not only the online sale of goods, but also a broader scope of income generated through digital services.

A preferential personal income tax rate (10%) applies to such income, without a separate military levy. The sale of goods via online platforms totalling up to 2,000 euros per year will be exempt from tax.

Platform operators will act as tax agents. At the same time, sole traders operating via platforms as entrepreneurs will be subject to their own tax regime — the platform will not deduct personal income tax from them in accordance with the rules applicable to ordinary individuals. Reporting requirements in line with OECD standards and the European DAC7 Directive have also been established for platform operators.

The reform is linked to IMF programmes and EU aid

The adoption of these laws is governed by the structural milestones of the International Monetary Fund’s Extended Fund Facility (EFF) programme and the terms of the EU’s Ukraine Support Loan. The Verkhovna Rada passed the Digital Platforms Act on 9 June and forwarded it to the President for signature on 12 June. No official reason was given for the delay in signing the bill.

During the consideration of Bill No. 16051-1, MPs also introduced provisions on the financial monitoring of former politically exposed persons: enhanced scrutiny will continue for at least 12 months following their departure from office, after which banks will assess the risks on a case-by-case basis.

Before the new parcel taxation scheme is launched, government bodies, postal operators and marketplaces must put in place mechanisms for administration and data transfer. The reform introduces a Ukrainian equivalent of the European IOSS system, which enables VAT to be paid on distance sales. At present, the rules for taxing international orders remain unchanged.