Ukraine – VAT & Customs Reform: End of Tax-Free Imports from Foreign E-Commerce Marketplaces 

The Ukrainian Government and the representatives of the Parliamentary Committee are discussing the nuances of the draft bill that will reshape the tax and customs rules for the imports of goods that are mainly acquired online through foreign e-commerce marketplaces. 

When the Bill becomes law, the preferential tax&customs framework for low-value imports(threshold EUR 150), will be abolished. 

Practical Implications 

The Ukrainian Government is determined to level the playing field between foreign online vendors and domestic retailers. Under the current regime, non-resident online sellers and e-commerce marketplace operators, who make direct B2C sales of goods in a parcel whose value is less than EUR 150, aren’t obliged to calculate VAT or customs duty. 

Taking into account that e-commerce shopping is rapidly growing, with staggering numbers in recent years, the Government is prepared to change the rules, as a formal necessity to tax these parcels, increase public tax revenue, and reduce disparity with the local competition. 

Main changes from the new regime:

1. Abolishment of the tax and customs-free regime for low-value imports 
2. Imported consignments with a value below EUR 150 shall become taxable under the standard VAT regime 
3. Parcels with an invoice value above EUR 150 shall become taxable under the standard VAT regime(20%), and an additional customs duty at 10% shall be levied 
4. Parcels without commercial value(sent by individuals to individuals) with an import value below EUR 45 shall be tax and duty-free

EU Law – Harmonization

The Ukrainian Government is determined to harmonize national tax and customs rules with EU regulations. Most probably, the new regime should be implemented in the second half of 2026.