The Verkhovna Rada of Ukraine has taken the first legislative step toward revising the taxation rules for international parcels and e-commerce. Parliament supported two interrelated bills in first reading — Bill No. 16051-1, which 273 Members of Parliament voted to adopt as the basis, and Bill No. 15460, supported by 267 parliamentarians. This was announced by MP Yaroslav Zheleznyak in his Telegram channel, and the voting process was confirmed by specialized media outlets. The initiative affects millions of Ukrainians who regularly order goods through foreign online platforms and lays the foundation for a new model of administering VAT on remotely imported goods.
Two interrelated bills
Document No. 16051-1 provides for changes to the VAT payment rules for certain categories of goods imported into Ukraine from abroad: purchases made through electronic platforms, private shipments, unaccompanied baggage, as well as goods for security and defense needs. In parallel, the adopted Bill No. 15460 updates customs rules for international postal and express shipments. According to the Ministry of Finance, both documents are interrelated and together form a unified package of new taxation rules for e-commerce and international shipments, which eliminates fragmented regulation of the same goods flows.
When the changes will take effect
It is important to note that the new provisions will not come into force immediately after the law is adopted. As Yaroslav Zheleznyak emphasized, the changes can only begin to take effect no earlier than July 1, 2027, and only after a corresponding decision by the government. This means that even after the full legislative procedure is completed, there will be a transition period during which the Cabinet of Ministers must issue the necessary subordinate acts. Thus, a predictable preparation horizon is preserved for both businesses and consumers.
What will change for buyers
For international shipments valued at up to 150 euros, a separate procedure for administering and paying VAT is proposed. This applies to goods purchased remotely through electronic interfaces and delivered to Ukraine by postal or express shipments; excisable goods are not included in this preferential category. The document also introduces clear definitions of an "electronic interface" and the enterprise that uses it, as well as establishes rules for applying exchange rates when calculating the tax — this should remove uncertainty in converting the value of orders made in foreign currencies.
Exemptions and exceptions
The bill retains a number of VAT exemptions. For international shipments valued at up to 45 euros that natural persons send to each other without payment and that have no commercial character, the proposed exemption from tax is to be preserved. A similar preference is provided for goods valued at up to 150 euros imported as part of unaccompanied baggage, excluding excisable products. A separate exemption is specified for goods intended for security and defense needs, energy equipment, and products for defense forces. In addition, natural persons are given the possibility to receive a refund of paid VAT, which partially offsets the tax burden on buyers.
Position of the Ministry of Finance and international context
Previously, Finance Minister Serhiy Marchenko stated that the Verkhovna Rada needs to support the bill on international parcels, as its adoption is linked to Ukraine's fulfillment of international obligations. This indicates that the new e-commerce taxation model is being built not only in national interests but also within the framework of obligations to international partners. Business associations, in turn, also called for support of the abolition of the VAT preference on parcels valued at up to 150 euros, arguing that this is necessary to level the competitive environment for domestic sellers. Thus, the adoption of the documents in first reading reflects a consensus between the state and part of the business community on a key direction of tax reform in the field of cross-border e-commerce.
