Verkhovna Rada has once again failed to pass the tax on parcels worth up to €150

During its session on Tuesday, the Verkhovna Rada once again failed to pass bills abolishing the tax exemption for parcels worth up to 150 euros, an UNN correspondent reports. 

Details

Bill No. 15460 "On Amendments to the Customs Code of Ukraine Concerning the Specifics of Performing Customs Formalities for Goods Moved (Sent) Across the Customs Border of Ukraine in International Postal and Express Shipments" was supported by 194 members of parliament. 

The Rada also failed to send the document for a repeat first reading (216 votes) and, with 226 votes "in favor," returned it to the Cabinet of Ministers for further work. 

Tax on parcels worth up to €150 passes the Verkhovna Rada’s committee26.08.26, 11:56 • 3262 views

The bill introduced amendments to the Customs Code of Ukraine (which regulates customs procedures, border clearance rules, and the €150 threshold for import duties). 

Under the bill, VAT on imported goods purchased through marketplaces was to be introduced starting from €0. 

Currently, international shipments worth up to €150 are not subject to import VAT or customs duties. Under the proposed rules, the threshold itself would remain, but its effect would change: goods worth up to €150 would be exempt only from customs duties. Thus, VAT at the standard rate of 20% would be charged starting from the first euro of the goods' value.

For shipments worth more than €150, the basis for calculating the duty would change. It would be charged at a rate of 10% of the parcel's entire declared value, rather than only on the amount exceeding €150. 

At the same time, private gifts sent free of charge worth up to €45 would remain exempt from taxation. The new rules would not apply to the distance selling of alcohol and tobacco.

The government bill was intended to provide specifically the customs and technical mechanisms for implementing this reform. The document also provided for responsibility on marketplaces: the obligation to calculate and pay VAT would rest with the marketplaces themselves (electronic interfaces) or their intermediaries, rather than with the Ukrainian buyer. 

Goods in postal and express shipments in cases of distance selling would be declared by the postal operator or express carrier on the basis of special registers. 

Requirements for the accounting of marketplaces and their representatives in Ukraine (for nonresident marketplaces), as well as a special guarantee for applying the distance-selling scheme, were to be introduced.

A transition period was provided for the adaptation of postal operators, express carriers, and marketplaces. During the first year, administrative liability would not apply to unintentional errors related to the incomplete or late payment of VAT for parcels worth up to €150, provided that the tax itself was paid in full.

In addition, the Rada failed to pass Bill No. 15112-d "On Amendments to the Tax Code of Ukraine Concerning the Taxation of E-Commerce Transactions with Value Added Tax". 

The document was intended to amend the Tax Code of Ukraine (which specifically establishes the rules for calculating and paying VAT on e-commerce and parcels). 

We should add that this is taking place against the backdrop of a visit by an IMF mission, while issues concerning the parcel tax are stipulated by international obligations.

"It is generally an interesting tradition to put IMF bills up for failure... when they come to Ukraine on a mission," MP Yaroslav Zhelezniak, a member of the relevant committee, commented on the issue.

We remind you 

The Verkhovna Rada had already failed to support the abolition of the exemption for parcels worth up to €150.