Ukraine’s parliament has approved amendments to the Tax Code and the Customs Code that remove the VAT exemption on international parcels valued at under EUR 150, bringing cross-border e-commerce rules closer to European Union standards.
Ukraine’s parliament approved a package of tax and customs amendments on 15 October 2026 to bring cross-border e-commerce rules closer to European Union standards. The measures also reflect requirements of the International Monetary Fund.
The package comprises Law No. 5025-IX and Law No. 5026-IX, which amend the Tax Code and the Customs Code. They were tabled as draft laws No. 16051-1 and No. 15460. The legislation was sent to the president for signature on 20 October 2026.
What changes
The laws scrap the VAT exemption on international deliveries valued at under EUR 150. A 20% VAT will apply to:
- distance sales of physical goods through marketplaces where the total invoice value does not exceed EUR 150; and
- goods imported through international postal and express shipments, from a value of EUR 0.
Exemptions remain for non-commercial parcels worth up to EUR 45 and for goods in unaccompanied luggage up to EUR 150.
Marketplaces as tax agents
Foreign and domestic digital marketplaces, defined as electronic interface enterprises, must register for VAT, collect it and remit it to the Ukrainian authorities. The tax will be included in the price of the goods.
Non-resident marketplaces must appoint an intermediary in Ukraine. The intermediary will be jointly and severally liable for settlements with the Ukrainian tax authorities.
Revenue and earmarking
The reform is expected to generate about UAH 10 billion a year. All VAT collected on distance sales and international parcels will go into a special fund in the State Budget to support the Armed Forces of Ukraine.
When the rules apply
The new VAT requirements will take effect 45 days after the Cabinet of Ministers publishes a resolution confirming technical readiness, but not before 1 July 2027.
