The Verkhovna Rada adopted as a basis two draft laws that abolish the tax exemption for parcels worth up to 150 euros, reports UNN.
Details
Draft Law No. 15460 "On Amendments to the Customs Code of Ukraine Regarding the Specifics of Customs Formalities for Goods Moved (Sent) Across the Customs Border of Ukraine in International Postal and Express Shipments" was supported as a basis by 267 MPs.
The document amends the Customs Code of Ukraine (which regulates customs procedures, border clearance rules, and the 150-euro threshold for import duty).
According to the draft law, VAT would be introduced on imported goods purchased through marketplaces, starting from 0 euros.
Currently, international shipments worth up to 150 euros are not subject to import VAT or import duty. Under the proposed rules, the limit itself would remain, but its application would change: goods worth up to 150 euros would be exempt only from duty. Thus, VAT at the standard rate of 20% would be charged starting from the first euro of the value of the goods.
For shipments worth more than 150 euros, the basis for calculating the duty would change. It would be charged at a rate of 10% of the entire invoice value of the parcel, rather than only on the amount exceeding 150 euros.
At the same time, private gifts sent free of charge worth up to 45 euros are expected to remain exempt from taxation. The new rules would not apply to the distance sale of alcohol and tobacco.
Requirements are being introduced for the accounting of marketplaces, their representatives in Ukraine (for non-resident marketplaces), and a special guarantee for applying the distance-selling scheme.
A transitional period is предусмотрено for postal operators, express carriers, and marketplaces to adapt. During the first year, administrative liability would not apply for unintentional errors related to the incomplete or late payment of VAT for parcels worth up to 150 euros, provided that the tax itself is paid in full.
Draft Law No. 16051-1 "On Amendments to the Tax Code of Ukraine Regarding the Specifics of Value Added Taxation of Transactions Involving the Distance Sale of Goods Moved (Sent) Across the Customs Border of Ukraine in International Postal and Express Shipments" was supported as a basis by 273 MPs.
The document amends the Tax Code of Ukraine (which specifically establishes the rules for calculating and paying VAT on e-commerce and parcels).
It also provides that taxes on parcels will be credited to the special fund of the State Budget of Ukraine and directed toward meeting the needs of the Armed Forces of Ukraine.
If the draft laws are adopted in their entirety, the provisions of the Tax Code and the Customs Code are to take effect no earlier than July 2027.
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