The Ukrainian Parliament adopted on October 20, 2026, a “draft Law on Amendments to the Tax Code of Ukraine regarding the features of VAT taxation of distance sales of goods that are moved (shipped) across the customs border of Ukraine in international postal and express shipments”(Law on E-commerce imports).
The bill has been sent to the President for signature.
The Law on E-commerce imports shall introduce VAT on all commercial imports of goods arriving from outside Ukraine. There will be no threshold for commercial B2C e-commerce imports. The duty-free threshold currently sitting at EUR 150 will be abolished.
Timeline
The Law indicates that the new measures should be applicable from July 1, 2027.
Framework and Impact
Starting from July 1, 2027, all B2C sales of “low-value” goods, imported for commercial purposes into the country, shall be taxable. The marketplace operator shall be responsible for charging, collecting, and remitting VAT on all supplies whose total value(excluding tax) is below the threshold of EUR 150.
For these B2C supplies, the marketplace operator should act as a deemed supplier and will be held jointly responsible for tax collection with the underlying foreign supplier.
If the consignment value is above the threshold, the foreign vendor is responsible for tax collection and remittance.
Marketplace operators shall be mandated to appoint a local tax representative for tax compliance purposes.
Private shipments, customer-to-customer (C2C) worth up to EUR 45 remain tax-free.