President of Ukraine Volodymyr Zelenskyy has signed laws introducing taxation on international parcels valued up to 150 euros and mandatory reporting for online platforms. The respective documents under numbers 15111-d, 16051-1, and 15460 carrying the head of state's signature were published on the official website of the Verkhovna Rada.
Changes in International Parcel Taxation
The new regulatory acts provide for the abolition of previously existing tax exemptions for international shipments valued up to 150 euros purchased through foreign online stores and marketplaces. Value-added tax on such online purchases will now be calculated and paid by the electronic platforms themselves. Meanwhile, lawmakers retained the provision under which non-commercial international parcels valued up to 45 euros remain exempt from VAT.
According to preliminary estimates by the initiative's authors, abolishing exemptions for small shipments will allow Ukraine's state budget to collect approximately 10 billion hryvnias annually. All revenues from this tax are planned to be accumulated in a special state budget fund, from which they will be directed exclusively toward the financial support of the Armed Forces of Ukraine.
Automatic Data Exchange for Digital Platforms
Another important innovation concerns the implementation of standards for the automatic exchange of information regarding the income of digital service and platform users. The new rules cover a wide range of activities in e-commerce, including direct sales of goods and the provision of various services via the internet.
Electronic marketplaces will be required to regularly transmit information about the income of their sellers and service providers to the State Tax Service of Ukraine. This reporting system has been developed in strict compliance with generally accepted European tax administration rules within the digital economy.
Fulfillment of Ukraine's International Obligations
The adoption and signing of these laws serve as key structural benchmarks for receiving external financing from international partners. Specifically, fulfilling these conditions was required under the new Extended Fund Facility (EFF) program from the International Monetary Fund, as well as for unlocking macro-financial assistance tranches from the European Union.
The Ministry of Finance has repeatedly emphasized the critical importance of these steps to maintain the state's financial stability. Throughout 2026, Ukraine expects to attract about $29.5 billion in external support from Western allies, which will successfully cover the budget deficit and avoid economic shocks.
