Tax on parcels and new rules for online shopping: who will pay more

This week, the Verkhovna Rada may consider draft law No. 15112, which changes the rules for taxing international parcels and distance selling. The document effectively prepares Ukraine for the introduction of the European model of taxing online purchases and could significantly impact marketplaces, logistics companies, and ordinary Ukrainians ordering goods from abroad, UNN reports.

What the draft law proposes

The document introduces new rules for so-called "distance selling of goods" – meaning purchases through online stores and international marketplaces.

The draft law provides for:

– creation of a separate mechanism for VAT payment on international online purchases;

– identification of a special person responsible for the calculation and payment of tax;

– simplification of reporting for platforms and sellers;

– new rules for importing goods in international parcels;

– preparation of Ukraine for integration with EU customs and tax rules.

Separately, the draft law maintains the provision for VAT exemption on goods valued up to 150 euros in unaccompanied baggage and part of international shipments. However, the key change lies in creating a system where taxes can be paid not at customs by the recipient, but directly by the marketplace or seller at the time of purchase.

What this means for buyers

For ordinary Ukrainians, this could mean a change in the purchasing mechanism on AliExpress, Amazon, Temu, and other international platforms. If the system operates on the European principle, VAT may be automatically included in the price of the goods during checkout. 

This means the buyer will see the final price immediately, without additional payments during customs clearance. It could also potentially reduce parcel delays at customs, decrease the number of manual inspections, and simplify the processing of international shipments.

However, there are risks. Some goods may become more expensive due to the automatic inclusion of VAT in the price. This especially applies to small purchases from China and other countries, where many goods currently enter effectively without additional taxation.

Pros of the draft law

Among the main advantages of the document, experts highlight:

– adaptation of Ukrainian legislation to EU rules;

– bringing international online trade out of the shadows;

– simplification of customs clearance;

– reduction of schemes involving the splitting of parcels;

– additional revenue for the budget.

The state also expects to gain more transparent control over international marketplaces and sellers, who currently often operate outside the Ukrainian tax system. Separately, the authorities argue the necessity of the changes by stating that Ukrainian businesses are in an unequal position compared to foreign platforms, which can sell goods cheaper precisely because of tax loopholes.

Cons and risks

Among the main risks are:

– increase in the cost of international purchases;

– complication of operations for small sellers;

– risk of technical problems during the system launch;

– additional burden on logistics companies and marketplaces;

– possible reduction in the availability of cheap goods for Ukrainians.

There are also concerns that international platforms will not be in a hurry to adapt their systems to Ukrainian legislation, which could lead to delays or chaos at the start of the reform.

When the new rules might take effect

The law itself is to enter into force after publication; however, the main provisions regarding distance selling will begin to apply no earlier than January 1, 2027. Before that, the Cabinet of Ministers must adopt the necessary bylaws and technically prepare the administration system for the new rules.

Thus, even if the draft law is passed in the near future, the full implementation of the new taxation model for international parcels is expected only in a few years.

Marketplaces to pay VAT: Ministry of Finance explains changes under the new taxation model for international parcels11.05.26, 16:39 • 12523 views