How Entrepreneurs and Companies Can Sell Goods to the European Union Through Ukrposhta

A Ukrainian individual entrepreneur (FOP) or company can sell goods to customers in the European Union (EU) and send them through Ukrposhta. Before accepting your first order, check the requirements for the product itself, prepare your terms of sale, set up the transfer of sales proceeds to your business account in Ukraine, and agree on the customs clearance procedure. Postal exports with a customs value of up to €1,000 may qualify for simplified treatment under conditions set by law, but this does not exempt the seller from accurate declarations or the buyer’s country requirements.

Selling to the EU requires a separate calculation of value added tax (VAT), import duty, and operator fees. Commercial postal consignments up to €150 are subject to a temporary duty of €3 for each separate tariff category of goods, while VAT may be charged at the time of purchase. Before shipping, agree on who pays these amounts, provide the operator with the required electronic customs data, and keep documents linking the order, payment, goods, and postal tracking number.

Choose the product and EU country before launching sales

This guide covers commercial exports from Ukraine of ordinary, non-excise consumer goods, such as textile cases, bags, organizers, or simple home accessories. Ukrainian law governs the seller’s status, taxes, payments, and export of the goods. EU and destination-country rules determine import conditions, product safety, and customer protection. Check the rules separately for other European countries.

It is practical to start with one type of product and one country. Prepare a product record with its material, purpose, manufacturer, country of origin, dimensions, weight, SKU, photos, and possible use-related risks. These details affect the product code, labeling requirements, and whether the item can be shipped.

1. Check postal restrictions. Look up the destination country and product in Ukrposhta’s list of prohibited items. Check the entire set as well: an otherwise permitted product may contain a hazardous liquid, aerosol, or battery.
2. Check Ukrainian restrictions by product code. Article 235 of the Customs Code of Ukraine prohibits sending goods without permits where permits are required. If the product is subject to an export restriction or export duty, the usual simplified procedure for consignments up to €1,000 does not apply.
3. Check EU market requirements. Find out which product safety, labeling, and customer information rules apply to this particular item. Acceptance of a parcel by Ukrposhta does not confirm that the product may be sold in the EU.

If you add toys, electrical goods, cosmetics, food, or other specially regulated products to your range, prepare a separate process for that category. Do not apply the conditions for ordinary textile accessories to them. The grounds for checking Ukrainian restrictions are set out in Articles 235–236 of the Customs Code of Ukraine.

Prepare your business status and tax records

Register as an individual entrepreneur (FOP) or legal entity if you plan to trade regularly. The right of Ukrainian entrepreneurs and companies to conduct foreign economic activity is provided for by Article 5 of the Law of Ukraine “On Foreign Economic Activity”. Opening a bank account does not replace business registration or choosing a tax regime.

Choose activity codes under the Classification of Types of Economic Activity (KVED) that correspond to your sales and production. Ukrposhta’s guide lists code 47.91 for online retail. If you make the product yourself or sell it wholesale, check the relevant codes for those activities too. A single tax payer’s actual activities must comply with the rules for their group and match the information in the tax register.

Distinguish a sale of goods from the provision of a service. The Group 2 rule limiting service customers to single tax payers and/or the public does not impose the same customer restriction on sales of goods. For example, selling a finished case to a foreign company and providing a separate design service to that company require different assessments. The legal basis is subparagraph 2 of paragraph 291.4 of the Tax Code of Ukraine.

Practical recommendation: before launching, give your accountant a product description, a sample order, and the platform’s payout flow. Agree on when income is recognized, how fees are recorded, and which taxes and contributions apply to your business. A single tax payer converts foreign currency income into hryvnia at the official exchange rate of the National Bank of Ukraine (NBU) on the date income is received, under the rules in paragraphs 292.5–292.6 of the Tax Code. Record platform fees separately: the payout after deductions does not, by itself, explain every part of the sale.

Set up your account, contract, and payment records

Open a business account in the required currency and obtain the exact details for international payments from your bank. For exported goods, funds from a non-resident must be credited to the resident’s account at a bank in Ukraine. This is provided for by paragraphs 16 and 23 of NBU Regulation No. 5 and paragraph 14-4 of NBU Resolution No. 18.

If payment goes through a marketplace or payment service, find out the full flow of funds before the first purchase: who accepts the payment, which documents are generated, when fees are deducted, and how the proceeds are transferred to your Ukrainian business account. Agree with your bank on the documents needed to identify these payouts. A balance in the service’s account does not prove that export proceeds have been credited to a Ukrainian bank.

A foreign economic contract is concluded in simple written or electronic form under Article 6 of Law No. 959-XII. For online sales, it is practical to prepare a consistent set of documents: terms of sale or an offer, a confirmed order, and an invoice. Keep the version of the terms accepted by the customer and confirmation of their order. Do not automatically apply this article’s special rule for concluding a contract by issuing an invoice for services provided to sales of physical goods.

What to include on the invoice

• Document number and date, and order number.
• Full name of the FOP or company, address, and the seller’s tax and bank details.
• The buyer’s name or company name and delivery address, plus the payer’s details, including their address, if the payer is different from the buyer.
• Accurate description of each product, quantity, unit price, currency, and total.
• Delivery, insurance, and any other agreed payment components, listed separately.
• Payment and delivery terms, and allocation of import charges.

Practical recommendation: use one order number on the invoice, in sales records, and in the shipment register. Attach the payment service statement with fees deducted and the bank statement. If a marketplace pays out for several orders together, itemize that payout by sale.

How to track the deadline for receiving sales proceeds

While martial law is in effect, the general deadline for settlements on relevant export transactions is 180 calendar days. For exports of goods, the law starts the period on the date of customs clearance. NBU Resolution No. 18 provides an exception for small-value transactions as defined in its paragraph 14-3, except where transactions are split into smaller amounts, and also accounts for special exceptions for certain goods and industries.

Before your first shipment, ask your bank whether your transaction is subject to currency supervision, which document establishes its start, and how the bank will confirm settlement is complete. Track unpaid amounts separately for transactions subject to the deadline. For late payment, part five of Article 13 of Law No. 2473-VIII provides for a penalty of 0.3% of the amount not received under the contract for each day of delay.

For this calculation, foreign currency debt is converted into hryvnia at the NBU exchange rate on the day the debt arises. The total penalty may not exceed the amount not received under the contract. Extending or suspending the deadline requires grounds and documents established by law; a marketplace’s payout delay does not, by itself, provide them.

Determine whether you need a Ukrainian fiscal receipt

The obligation to use a registrar of settlement transactions (RRO) or software registrar of settlement transactions (PRRO) depends on how payment is actually made. Articles 2–3 of Law No. 265/95-VR cover, among other things, payments made by payment card and require a document to be provided for internet orders as well.

• Direct bank transfer to a business account using an International Bank Account Number (IBAN). If the buyer makes a transfer from one account to another and the seller does not accept a card payment through acquiring, that transfer is not a settlement transaction by the seller under Law No. 265. Keep the invoice and bank statement.
• Online acquiring. To accept card payments, set up an RRO/PRRO and issue the customer the required fiscal document unless a statutory exception applies.
• Marketplace or payment intermediary. Check the contract and payment flow: who sells the goods to the customer, who accepts payment, and which document the customer receives. A platform notification that payment succeeded does not automatically exempt the Ukrainian seller from fiscalization.

Do not apply the exception in paragraph 14 of Article 9 of Law No. 265 for certain remote payments for services to sales of goods. CN22 or CN23 postal customs declarations are not Ukrainian fiscal receipts either. As a practical step, check the complete process with one test order, from payment to sending documents to the customer.

Choose the Ukrainian customs clearance procedure

When arranging the shipment, tell Ukrposhta that you are sending goods as an FOP or company. Enter your actual business details as the sender. The sale should be reflected consistently in the order, invoice, payment documents, and postal data.

For simplified export through the operator, part twelve of Article 236 of the Customs Code sets a limit of €1,000 in total customs value and two conditions: the goods are not subject to export duty or export restrictions under Article 197 of the Code. The operator may place such goods under the export procedure by filing an additional register. The invoice price is needed for clearance, but the legal criterion is customs value itself; if your shipment is near the limit, agree with the operator or broker on how to determine it before sending.

The €150 threshold in Article 234 and the rules in Article 374 of the Customs Code relate to relevant imports into Ukraine. They do not determine EU import taxes. The personal €10,000 threshold for citizens’ shipments is also not grounds for clearing an FOP’s commercial export as a private parcel.

When to register with customs

If a declaration in the Single Administrative Document form is required, check in advance that your business is registered with the customs authorities. Ukrposhta’s business section refers to Article 455 of the Customs Code and Ministry of Finance Procedure No. 552, and links to the electronic service of the State Customs Service of Ukraine. This is registration of a person carrying out operations with goods. For shipments cleared through an operator’s additional register, first agree with Ukrposhta on the requirements for your specific procedure.

Practical recommendation: give the broker the product record, invoice, terms of sale, and documents showing purchase or manufacture. Ask them to confirm the product code, required permits, declaration procedure, and documents you will receive after clearance is complete.

Complete CN22 or CN23 and gather the documents

Ukrposhta uses CN22 for small packets and CN23 for parcels and EMS shipments, where EMS means Express Mail Service. Its export guide specifies one copy of CN22 and three copies of CN23. Online services generate declarations for printing; before handing over the parcel, check the required set for the selected service and destination country.

For each type of item, provide:

• an accurate description in English that identifies the product, material, and purpose;
• number of units, actual value, and currency;
• weight as required by the form fields;
• code under the Harmonized Commodity Description and Coding System (HS), and, for Ukrainian clearance, the required code under the Ukrainian Classification of Goods for Foreign Economic Activity (UKT ZED);
• country of origin corresponding to where the product was actually made;
• the correct shipment category—sale of goods—and the sender and recipient details.

Example of a practical description: instead of “accessories,” write “zippered cotton case for storing stationery,” and convey the same meaning in the English-language field. This description makes it possible to match the contents to the invoice and product code. Choose the code based on the product’s characteristics, not the name of a similar product in someone else’s store.

Prepare a commercial invoice, order confirmation, and documents supporting the value and origin of the goods. For purchased products, these may be supplier documents; for your own products, a production cost sheet and other available evidence. If you use a Single Administrative Document, prepare a separate document set as required by Ukrposhta, including, in particular, three copies of a bilingual invoice or an invoice with a translation, a description of the goods, and documents for the UKT ZED code. Before shipping, agree with the operator or broker on how to certify the documents. For a sale to another business, prepare a copy of the contract in line with the requirements for that clearance procedure.

Do not mark commercial goods as gifts, undervalue them, or artificially split a transaction to take advantage of thresholds. Gift rules do not apply just because the seller selected that label. Discrepancies between the payment, invoice, and declaration make it harder to substantiate the value and legality of the transaction.

After shipping, keep CN22/CN23, the acceptance receipt, tracking number, invoice, and available customs clearance confirmation. If clearance is handled through a register, ask the operator in advance what information about the completed export it provides to the sender.

Calculate EU VAT and customs duty, and check whether the Import One Stop Shop (IOSS) applies

How IOSS works for purchases up to €150

The Import One Stop Shop (IOSS) allows VAT to be declared and paid on distance sales of imported, non-excise goods in consignments with an intrinsic value of no more than €150. Under this scheme, VAT is charged at the time of purchase, and the proper transmission of a valid IOSS number provides the corresponding VAT exemption at the import stage. The European Commission explains the purpose of the scheme.

When checking the threshold, separate the price of the goods from delivery and insurance if these are listed separately. Do not assume that every final payment amount is the intrinsic value for IOSS: confirm its components against the invoice and clearance rules.

Under certain conditions, a marketplace may be treated as the supplier for VAT purposes, including when it facilitates a distance sale of imported goods in a consignment up to €150. However, an order on a platform does not, by itself, confirm that IOSS applies to it. Check the tax details for the specific sale and the platform’s instructions. For your own website, before accepting payment, check the conditions for a Ukrainian seller to register for IOSS, including the requirement for an intermediary in the EU, or choose another procedure for collecting import VAT. You may not use another seller’s or platform’s number for unrelated orders.

1. Check the order to see whether the platform has already collected VAT and provided IOSS details for this shipment.
2. Enter the number in Ukrposhta’s special secure electronic field for customs data.
3. Do not print the IOSS number on the publicly visible address label or publish it in the product description.
4. Keep proof that VAT was collected, the order number, and confirmation that the data was transmitted to the operator.
5. If VAT is charged to the customer a second time, collect the charge notice and contact the platform and operator under their procedures for correction or reimbursement.

The words “VAT paid” on the box do not replace electronic data. If IOSS does not apply, tax is collected under the relevant import procedure. Before purchase, tell the customer which charges are included in the price and which may arise during clearance.

How to calculate the €3 customs duty

Council Regulation (EU) 2026/382 abolished the general customs duty relief for low-value consignments and introduced a temporary duty of €3 per separate tariff category of goods for eligible consignments with an intrinsic value of up to €150. For postal shipments through Ukrposhta, it matters that the regulation also covers postal consignments, regardless of whether IOSS is used.

According to the European Commission’s guidance, duty is calculated by separate tariff categories, not by the number of physical units. Five T-shirts in one tariff category mean €3; a T-shirt and a watch in different categories mean €6. For your set, determine the number of categories based on its actual classification.

This duty is separate from VAT and the operator’s clearance fee. According to the Commission’s guidance, the declarant pays it under the relevant scheme, and the obligation may be imposed directly on the consumer only in specific cases. As a practical step before selling, find out from the platform and operator who declares the goods, who is billed, and how to account for the amount in the price.

Preferential Ukrainian origin may matter only if the conditions of a trade agreement are met and properly documented. The Commission describes an exception for goods that qualify for preferences when VAT was not collected through IOSS and the goods were declared using the full import customs declaration form with code H1. The words “Made in Ukraine” alone do not qualify the goods for this exception. Discuss with your broker whether the potential savings justify the cost of full clearance.

IOSS does not apply to consignments over €150; duty is determined by the applicable tariff, classification, and origin. Assess the rules for the destination country and the time of import clearance: time may pass between handing over the parcel in Ukraine and its entry into the EU. Before shipment, also check for new requirements for electronic product identifiers. Do not include the proposed EU handling fee in your calculations as a current fixed amount without confirmed rules for its application.

Prepare the product and sales listing under EU safety rules

For consumer goods within its scope, Regulation (EU) 2023/988 on general product safety—the General Product Safety Regulation (GPSR)—applies. It covers risks not addressed by specific EU rules and includes exceptions for certain categories. For an ordinary accessory, check both the GPSR and any specific requirements for its materials and intended use.

If you make the product, Article 9 of the GPSR requires the manufacturer to assess risks and prepare technical documentation. Its scope depends on the product: it must describe the product and characteristics relevant to safety and, where needed, risks, mitigation measures, tests, and standards applied. The manufacturer must keep the technical documentation up to date and retain it for 10 years after the product is placed on the market. If you resell someone else’s product, obtain the required information from the manufacturer.

What to check on the product and packaging

• Type, batch, serial number, or another identifier that makes it possible to identify the specific product.
• Manufacturer’s name or company name, postal address, and email address.
• Required instructions and warnings in a language the customer can understand, as required in the country of sale.
• Name or company name, postal and email address of the responsible economic operator established in the EU. For a product covered by Article 16 of the GPSR, such an operator is a mandatory condition for placing the product on the market.

The GPSR sets out where this information must appear. For example, the product identifier and manufacturer’s contact details may be placed on the packaging or an accompanying document, under specified conditions, when they cannot be placed on the product. Article 16 allows the responsible operator’s details to appear on the product, its packaging, the parcel, or an accompanying document.

The responsible operator in the EU must have a role established by law. This may be, for example, a qualifying importer or authorized representative with an appropriate mandate. The address of a friend or customer does not replace such an operator. Before sales begin, agree on the operator’s authority, access to documentation, and process for handling safety issues.

What to show in the online offer

Article 19 of the GPSR requires the manufacturer and its postal and email addresses to be clearly and visibly identified; for a manufacturer outside the EU, the responsible operator’s details in the EU must also be shown. Add photos, the product type or other identification details, and required warnings and safety information in the relevant language. Check this on both your own store and the marketplace listing.

CE marking is required for products covered by specific EU rules that require it. Handmade production alone does not create an obligation to apply CE marking and does not exempt a product from safety requirements. If an unsafe product is identified, the manufacturer must take appropriate corrective action, provide information, and make notifications through the Safety Business Gateway, the EU portal for businesses to report dangerous products. The requirements are set out in Articles 2, 9, 16, and 19 of Regulation 2023/988.

Show the customer the price, delivery, guarantees, and return terms

If your store targets consumers in the EU, check the mandatory rules of the destination country. Directive 2011/83/EU applies through each Member State’s national legislation. Before payment, the customer must receive the required information about the seller, product characteristics, total price, taxes and additional costs, payment, delivery, complaints handling, withdrawal from the contract, and the legal guarantee of conformity.

For distance sales of goods, the directive’s standard rule is 14 days to withdraw from the contract, starting when the consumer or a person designated by them, other than the carrier, receives the goods. For one order delivered in separate shipments, the period may depend on receipt of the last item or part. If the seller did not provide the required information about the right of withdrawal, the period ends 12 months after the end of the initial period. If the seller provides that information within those 12 months, the customer has 14 days to withdraw from the date they receive it. This is provided for in Article 10 of the directive.

• Customer’s notice. The customer may use a form or make another unambiguous statement of withdrawal. Do not make a paper letter enclosed with the parcel the only method.
• Return shipment. As a general rule, the customer must send the goods back within 14 days after notifying the seller of withdrawal. The customer bears the direct return costs if the seller properly informed them of this and has not agreed to cover them.
• Refund. The seller refunds payments, including the cost of standard initial delivery, within 14 days after being notified of withdrawal. The seller does not have to refund the extra cost of a more expensive delivery method chosen by the customer instead of the offered standard option. The refund must be made using the same method the customer used to pay, unless they expressly agree to another method at no extra cost to them. If the seller has not offered to collect the goods, they may withhold the refund until they receive the goods or evidence that they have been sent, whichever occurs first.
• Exceptions. These may apply to a genuinely personalized product or one made to the customer’s individual specifications. Labels such as “handmade” or “made to order” do not, by themselves, establish an exception. The rules for defective goods still apply.

Before launch, check compliance with Article 11a of the directive under the law of your target country. For contracts concluded through an online interface, it requires an accessible withdrawal function during the applicable period, confirmation of the action, and prompt electronic confirmation showing the date and time. For a marketplace, check which parts of this process the platform handles and which notices the seller must process.

Also check the notice about the legal guarantee of conformity for at least two years and other applicable guarantee information under Article 6. National rules may provide longer protection. This is separate from a manufacturer’s voluntary commercial guarantee. The legal basis is Articles 6, 9–11a, 13–14, and 16 of Directive 2011/83/EU.

As a practical step, create a page of terms that customers can access: seller contact details, delivery countries, price breakdown, expected delivery arrangements, return address, how to submit a withdrawal notice, and how complaints are handled. Contract terms must comply with the mandatory rules of the target country. Assign someone in your business to respond to customers, track returns, and process refunds.

Check the rate, pack the product, and hand over the parcel

On the day you arrange shipment, check with Ukrposhta that delivery is available to the destination country, as well as the shipment type, weight and size limits, rate, option to declare a value, compensation terms, and return arrangements. Calculate delivery using the weight and dimensions of the packed parcel. Do not set a delivery time for the customer based on a previous shipment: routes and customs clearance times may differ.

1. Check the contents. The employee packing the order checks the SKU, quantity, color, and condition of the product against the invoice.
2. Check the labeling. Make sure that identifiers, contact details, and required instructions will remain with the product after unpacking.
3. Pack the product. Protect it from moisture, friction, and movement inside the box. Separate fragile parts and fill empty spaces.
4. Weigh and measure. Enter the actual details of the finished parcel and check the rate again.
5. Check the documents against each other. Description, quantity, value, currency, and recipient details should match in the order, invoice, and declaration.
6. Hand over the shipment. Keep the receipt, tracking number, and document copies; send the customer the tracking number and required payment documents.

It is useful to keep photos of the contents and finished packaging with the order. They can help resolve picking errors or damage, although they do not, by themselves, guarantee compensation.

Prepare a cost estimate for one order

Illustrative example only; this is not a Ukrposhta rate or a tax calculation. The seller receives €80 for the goods and €12 for delivery. The consignment contains two different tariff categories subject to the temporary duty of €3 each. Under the agreed arrangement, the seller bears these costs. The marketplace collects the customer’s VAT separately; it is not included in the seller’s income shown below.

Add the cost of the responsible operator in the EU, documentation preparation, possible testing, broker fees, and confirmed clearance charges to your own table. Calculate Ukrainian business taxes separately under your tax regime. Fees, actual delivery costs, and returns can change the result, so this example does not forecast profitability.

Substantiate export for Ukrainian VAT

For a VAT payer, the export of goods with a total customs value not exceeding the equivalent of €150 is not subject to tax under subparagraph 196.1.16 of the Tax Code of Ukraine. For exports above this threshold, the zero rate applies under subparagraph 195.1.1 if the export is confirmed by a customs declaration in the prescribed manner. Before clearance, the accountant must determine which rule applies to the specific shipment.

For shipments up to and including €150, separately check whether tax liabilities need to be accrued for goods, materials, and services purchased with VAT and used in the transaction, and include the result in the cost estimate. The legal basis is subparagraphs 195.1.1 and 196.1.16 and paragraph 198.5 of the Tax Code of Ukraine.

Do not assume CN22/CN23 and postal tracking are universally sufficient proof for the zero rate. Before choosing simplified clearance, the accountant must agree on which customs document and proof of export the business will receive. If a separate customs declaration is required for proper proof, arrange it before shipping.

A seller who is not a VAT payer must not treat a sale as their own taxable transaction at the 0% rate simply because the customer’s address is abroad. Their Ukrainian tax status does not cancel any VAT arising under EU import and sales rules.

Arrange product and payment returns

A return involves several steps: agreement with the customer, return shipment, Ukrainian customs clearance, refund, and accounting. Before agreeing on the address and shipping method, link the return to the original order and give the customer precise instructions on how to describe the contents and which documents to include.

1. Keep the customer’s notice, reason for return, and correspondence. Distinguish withdrawal from a distance contract from a claim about a defect.
2. Agree with Ukrposhta or a broker on documents and the procedure for return import. If you are considering reimportation, check whether that procedure can apply to this particular product; writing “return” on the box is not enough.
3. Prepare the original invoice, export and postal documents, product identifiers, and the return shipment number.
4. Issue the refund under the applicable contract, destination-country, and payment service rules. Keep proof that the refund was actually paid.
5. Give the accountant the product and payment documents, and give the bank the documents needed to settle currency supervision, if applicable.

A returned parcel does not automatically close currency supervision or cancel taxes. For a single tax payer, subparagraph 5 of paragraph 292.11 of the Tax Code provides that relevant returned amounts are excluded from income under specified conditions, including the return of goods, termination of the contract, or a refund request. The accountant must consider the documents and transaction period. Check corrections to Ukrainian VAT, VAT through a platform, and import charges separately under each applicable procedure.

Record export sales and returns in Torgsoft

Before picking an order, you can use Torgsoft to check the product’s quantity, price, and cost in the “Стан складу” (“Warehouse Status”) mode and review its movements after receipt, sale, return, or transfer. In practice, use these records to check the goods for a foreign customer and your own cost estimate. For an online store and full accounting, check the license terms: “Старт” (“Start”) has limitations, including that it is not intended for an online store, multiple accounting centers, or wholesale; the appropriate program version is needed for those processes.

In the “Реалізація” (“Sale”) document, you can add a comment and attach files. A practical workflow is to enter the external order number and attach the invoice, proof of payment, and shipping documents. This lets an employee find evidence for a specific sale in one accounting document.

The “Повернення” (“Return”) mode lets you select the original sale, enter all or part of the quantity, and create a return note. Before using it, check the maximum return period setting: it affects whether the operation is available in the program, but does not determine the customer’s legal rights. Confirm refunds through the bank or platform using a separate payment document, and manage customs clearance, IOSS, and safety documentation through the relevant external procedures.

Checklist before handing the parcel to Ukrposhta

Practical recommendation: assign someone to each item and save the check results with the order record. In a small business, the owner may carry out all the roles.

Official sources and clearance documents

• Customs Code of Ukraine No. 4495-VI: Articles 233–236—postal movement, restrictions, and declarations; part twelve of Article 236—simplified exports up to €1,000; Article 374—rules for imports by citizens, which do not define commercial exports.
• Tax Code of Ukraine No. 2755-VI: subparagraph 195.1.1—proof of export for the zero VAT rate; Articles 291–293—simplified tax system conditions, income, and refunds.
• Law of Ukraine “On Foreign Economic Activity” No. 959-XII: Articles 5–6—right to conduct activity and form of contract.
• Regulation approved by NBU Board Resolution No. 5: paragraphs 16 and 23—settlements through bank accounts and crediting export proceeds.
• NBU Board Resolution No. 18: paragraphs 14-2–14-4—settlement deadlines, exceptions, and crediting funds to a bank in Ukraine.
• Law of Ukraine “On Currency and Currency Transactions” No. 2473-VIII: Article 13—deadline calculation, extension, suspension, and penalty.
• Law of Ukraine No. 265/95-VR on the Use of RROs: Articles 2–3 and 9—settlement transaction, documents, and exceptions.
• Ukrposhta: customs clearance and export guide: business shipments, postal forms, supporting documents, and IOSS transmission.
• Council Regulation (EU) 2026/382: Articles 1–2 and 4—abolition of the low-value exemption and temporary duty; European Commission guidance—calculation by tariff category and conditions for the preferential exception.
• European Commission: VAT One Stop Shop—VAT, IOSS, and the role of electronic platforms.
• Regulation (EU) 2023/988: Articles 2, 9, 16, and 19—scope, manufacturer duties, responsible operator in the EU, and distance sales offer.
• Directive 2011/83/EU on consumer rights: Articles 6, 9–11a, 13–14, and 16—pre-purchase information, withdrawal, online function, refunds, and exceptions; applies through the national rules of the country of sale.