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Automatically translated version. May contain inaccuracies compared to the original.
🔈 President Volodymyr Zelensky signed laws 5025-IX and 5026-IX, which amend the Tax and Customs Codes of Ukraine, introducing VAT on goods purchased through marketplaces.
For online purchases costing up to 150 euros, VAT will be calculated and paid by the electronic platform. Noncommercial parcels worth up to 45 euros will remain VAT-exempt. The key change — VAT on imports of goods in international postal and express shipments will apply from 0 euros.
However, the new rules will not take effect before July 2027.
Special taxation rules are being introduced for distance purchases through marketplaces costing up to 150 euros.
The obligation to calculate and pay VAT will be placed on the marketplace. If the platform is a nonresident, it will have to appoint an intermediary in Ukraine who will bear joint liability for settlements with the budget.
The VAT rate will be 20% and will be automatically included in the price of the good at the time of purchase on the platform. The actual procedure for a buyer to receive a parcel will not change.
Preferences will be retained for noncommercial parcels worth up to 45 euros. Goods in unaccompanied baggage worth up to 150 euros will not be subject to VAT. This refers to personal items or goods that a person ships across the customs border separately from themselves, that is, without personal presence next to the shipment.
A separate provision allows for VAT exemption for goods intended for security and defense needs, including by refunding tax already paid to an individual.
Revenues from VAT on distance sales of goods sent across Ukraine’s customs border will be directed to a special fund of the state budget to support the needs of the Armed Forces of Ukraine. The new model is expected to bring about 10 billion UAH in additional revenues each year.
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