The committee has approved a revised legislative package that brings Ukraine's e-commerce VAT rules closer to EU practice, including a domestic equivalent of the Import One-Stop Shop system.
Ukraine’s Parliamentary (Verkhovna Rada) Committee on Finance, Tax and Customs Policy has recommended that parliament adopt revised draft laws introducing new VAT rules for small international postal and express shipments purchased through online marketplaces.
The committee approved the revised package on 10 September 2026, covering amendments to the Tax Code under draft law No. 16051-1 and the Customs Code under draft law No. 15460. The measures are intended to align Ukraine’s e-commerce taxation rules with European Union practices, including a Ukrainian equivalent of the Import One-Stop Shop (IOSS) system.
Under the proposals, special taxation rules would apply to the remote sale of goods through online marketplaces where the total invoice value of a shipment does not exceed EUR 150. VAT would also be assessed on imported goods sent through international postal and express shipments regardless of their value, while non-commercial parcels valued at up to EUR 45 would remain exempt from VAT.
The revised bills incorporate feedback received during their preparation and clarify tax benefits for individuals. VAT revenue collected from international parcels would be directed to a special state budget fund to support the needs of the Armed Forces of Ukraine.
The new provisions of the Tax Code and Customs Code would take effect no earlier than 1 July 2027. The Ministry of Finance estimates that the proposed model could generate approximately UAH 10 billion in additional revenue in 2027.
The reform is also included in Ukraine’s 2026–2029 cooperation programme with the International Monetary Fund and is linked to conditions for European Union macro-financial assistance.
