Online purchases from abroad up to €150 will be subject to VAT: Zelenskyy signed the laws

President of Ukraine Volodymyr Zelenskyy has signed laws changing the taxation of international parcels and introducing the automatic exchange of information about digital platform users’ income with tax authorities.

The documents bearing the president’s signature have been posted on the Verkhovna Rada website in the records for bills No. 16051-1, No. 15111-д and No. 15460.

Online platforms will be required to report users’ earnings through digital services to the tax service. This includes, in particular, the sale of goods and the provision of services. Such reporting will become part of the automatic exchange of tax information in accordance with European rules: tax authorities will receive information about these citizens’ income, while online marketplaces must comply with the established procedures for transmitting it.

The changes to parcel taxation concern goods that Ukrainians buy from foreign online marketplaces and receive by international post or express delivery. The current tax exemption is being abolished for some of these purchases. The following rules will apply:

• Online purchases worth up to 150 euros will be subject to VAT. Electronic platforms will be responsible for calculating and paying it.
• Non-commercial international shipments worth up to 45 euros will remain exempt from VAT.

The bill’s authors estimate that taxing these purchases could generate approximately 10 billion hryvnias annually. The funds are intended for a special fund in the state budget to support the Armed Forces of Ukraine.

Both sets of changes are required under the terms of the International Monetary Fund’s EFF extended financing program. They are also linked to Ukraine receiving financial assistance from the European Union under the Ukraine Support Loan program. Under the terms of the IMF program, the relevant commitments were to be fulfilled by the end of March 2026.

We previously reported:

• International parcels will cost more: Ukrainians will have to pay 20% more
• Parcels worth up to 150 euros could be subject to VAT: Parliament gives initial approval
• Parliament requires OLX, taxi services and other platforms to become tax agents: 2,000-euro limit
• Parcels, sole proprietors and military tax: what Ukraine must change to receive €90 billion from the EU
• Parliament approves taxation of income from digital platforms in the first reading