Ukraine’s Verkhovna Rada on October 15, 2026, adopted changes to the rules on taxing international parcels containing goods ordered through foreign marketplaces. The changes abolish the value-added tax (VAT) exemption for such shipments worth up to €150. However, certain free, non-commercial parcels will remain tax-exempt.
Draft Law No. 15460, which amends the Customs Code of Ukraine, was supported by 249 members of parliament. Parliament also adopted a related Draft Law No. 16051-1 amending the Tax Code of Ukraine — 252 MPs voted in favor. Both documents are part of the e-commerce tax reform.
Currently, goods worth up to €150 that arrive in Ukraine via international postal and express shipments are eligible for a VAT exemption. Once the new rules take effect, this threshold will no longer exempt goods purchased through foreign online platforms from tax.
In particular, goods ordered through marketplaces and imported into Ukraine in international shipments will be subject to VAT regardless of whether they cost less than €150. For such purchases, the electronic platform will calculate and pay the tax in accordance with the established rules.
At the same time, the €45 threshold will remain in place for free, non-commercial parcels. This does not mean that every order worth less than this amount will be tax-exempt. The exemption applies to shipments sent from one individual to another free of charge and intended for personal or family use. The nature and quantity of the goods must also not indicate a commercial purpose.
A separate VAT exemption is provided for certain goods intended for security and defense needs. Revenue from the new tax on international parcels is planned to be allocated to a special state budget fund to finance the needs of the Armed Forces of Ukraine.
The changes are expected to bring in around UAH 10 billion in additional tax revenue for the state budget annually. The reform is also linked to aligning Ukrainian legislation with European Union rules and Ukraine’s commitments under its cooperation with international partners.
However, buyers should not expect the new rules to take effect automatically immediately after the parliamentary vote. According to the State Customs Service, the provisions on taxing international parcels are not expected to take effect before July 2027.
Therefore, once the changes come into force, the usual practice of ordering inexpensive goods from foreign marketplaces may change: even if a purchase costs less than €150, it will no longer be automatically exempt from VAT. An exception will apply to parcels that meet the established criteria for free, non-commercial shipments.
We previously reported:
- Parcels worth up to €150 may be subject to VAT: Parliament gives initial approval
- A shock for shopaholics! Ukraine plans to tax all parcels from abroad
- Parcels, sole proprietors and military levy: what Ukraine must change to secure €90 billion from the EU
- Sold a sofa? Pay taxes: the state is targeting OLX and taxis
- No money upfront: the EU demands reforms to fund Ukraine
