VAT on international parcels starting from the first euro: what Bills No. 16051-1 and No. 15460 change and what entrepreneurs need to know

VAT on purchases from foreign marketplaces from the first euro has not yet been introduced. On September 16, 2026, the Verkhovna Rada of Ukraine adopted draft laws No. 16051-1 and No. 15460 as a basis. These draft laws are intended to change the taxation and customs clearance of international postal and express shipments. While these documents are being prepared for the second reading, the current rules remain in effect: for an individual, goods in an international postal or express shipment from one sender with an invoice value of up to €150 are not subject to customs payments; for legal entities and Sole Proprietorship, the Tax Code also contains a separate provision regarding the import of shipments valued at up to €150.

If the draft laws are finally adopted under the current concept, purchases by individuals through electronic marketplaces valued at up to €150 will be subject to VAT from the first euro, and the electronic platform will be responsible for calculating and paying the tax. At the same time, it is proposed to retain the exemption for genuinely non-commercial shipments from one individual to another valued at up to €45, provided that the goods are transferred free of charge and are intended for personal or family use. The new model is expected to be launched no earlier than July 2027.

Which draft laws the Verkhovna Rada supported in connection with international financing

The Cabinet of Ministers reported that on September 16, the Verkhovna Rada adopted at first reading seven draft laws from the list of documents related to the continuation of international financial support. Another draft law — No. 15172 on securitization and covered bonds — was adopted as a whole; it is undergoing further formal procedures, and the fact of voting alone does not mean that the law has entered into force.

It is important for businesses to understand that the first reading itself does not create any new tax, customs, or business obligations. Such obligations will arise only after the relevant law is finally adopted, signed, officially published, and reaches the effective date specified in it.

The Ministry of Finance links the final adoption of the international parcel package to the fulfillment of commitments under the IMF EFF 2026–2029 program and the conditions of EU macro-financial support. According to the Ministry of Finance, a timely final decision on the reform should bring the state budget closer to receiving approximately €4 billion in international financial support. This is the position of the Ministry of Finance regarding compliance with financing conditions, not a statement that this amount will be paid automatically after a single vote.

How international parcels are currently taxed

For international shipments, it is necessary to distinguish between the recipient and the nature of the transaction.

Parcels for individuals

If goods are sent to an individual by one sender in one international postal dispatch or in one shipment handled by an express carrier and their total invoice value does not exceed the equivalent of €150, such goods are not subject to VAT under subparagraph 196.1.17 of the Tax Code. Current customs rules also provide for a tax-free threshold of €150 for such shipments.

If the total invoice value of goods for an individual exceeds €150 but does not exceed €10,000, the State Customs Service states that a 10% import duty and 20% VAT apply, with the portion of the invoice value exceeding €150 serving as the tax base for these payments. This simplified procedure applies specifically to the movement of goods by individuals; it should not automatically be applied to ordinary commercial imports by legal entities or Sole Proprietorship.

To confirm the invoice value, customs authorities may use cash register and sales receipts, labels, bank statements, electronic messages from online stores, and other documents containing information about the value of the goods. If the declared value raises reasonable doubts, the customs authority may request additional documents and determine the value based on the prices of identical or similar goods.

Shipments for legal entities and Sole Proprietorship

Subparagraph 196.1.17 of the Tax Code separately provides that the import of goods whose total customs value does not exceed the equivalent of €150 is not subject to VAT when sent to one recipient — a legal entity or Sole Proprietorship — in one dispatch from one sender or in one shipment handled by an express carrier from one sender.

This provision does not turn postal shipments into a way to circumvent commercial import rules. If goods are imported for business activities and subsequent sale, the business must ensure proper primary documentation, confirm the origin and value of the goods, and, for products covered by technical regulations, comply with the safety, conformity assessment, documentation, and labeling requirements established for the relevant product category.

What draft laws No. 16051-1 and No. 15460 propose

The main change concerns distance sales of goods to individuals through electronic interfaces — marketplaces and other electronic platforms.

According to the Verkhovna Rada, the draft laws propose a special regime for goods, excluding excisable goods, whose total invoice value does not exceed €150 and which are purchased by an individual through an electronic interface and subsequently shipped to Ukraine. The operator of the electronic interface is expected to be responsible for calculating and paying VAT.

The proposed model includes:

• VAT on distance sales through marketplaces from the first euro if the shipment falls under the special rules;

• a special administration procedure for goods valued at up to €150;

• placing responsibility for calculating and paying VAT on the electronic platform;

• a Ukrainian equivalent of the European IOSS system for simplified administration of such transactions;

• retaining the exemption for non-commercial gift shipments from one individual to another valued at up to €45;

• retaining a separate exemption for goods in unaccompanied baggage valued at up to €150;

• exempting certain goods intended for security and defense needs whose import is already exempt from VAT under special provisions of the Tax Code;

• directing VAT collected from distance sales of such goods to a special fund of the state budget for the needs of the Armed Forces of Ukraine.

The Ministry of Finance reports that the provisions of the Tax and Customs Codes under this package are expected to take effect no earlier than July 2027. Therefore, the fact that the draft laws passed the first reading is not a reason to already add 20% VAT to all purchases valued at up to €150 or to change the current customs clearance procedure.

How a marketplace purchase will differ from a private gift

The proposed exemption of up to €45 is not a new tax-free limit for purchases on AliExpress, Amazon, Temu, or other electronic platforms.

For a non-commercial shipment to qualify for the exemption, all of the following conditions must be met at the same time: the sender is an individual, the recipient is an individual, the goods are transferred without any payment, their value does not exceed €45, and they are intended for the recipient’s personal or family use.

Therefore, a product actually purchased through a marketplace does not become a «private gift» simply because a different shipment description is provided. Likewise, this exemption is not intended for the systematic import of goods for subsequent resale.

When the new rules may change

Both key documents have only passed the first reading. The draft law card for No. 16051-1 has the status «Being prepared for the second reading», and draft law No. 15460 is also being prepared for the second reading.

Regarding No. 15460, the Verkhovna Rada Committee on Ukraine’s Integration into the European Union separately noted that the draft does not contradict Ukraine’s international legal obligations in the field of European integration, but some of its provisions do not fully take EU law into account and require further revision. Therefore, the parameters of the procedure, liability, administration, and technical requirements may still be changed before the second reading.

What the changes will mean for marketplaces and sellers

The new model will have the greatest impact on electronic platforms through which Ukrainian individuals purchase goods abroad. Under the concept adopted at first reading, the electronic interface itself is expected to calculate and pay VAT under the special distance sales regime.

For the buyer, this should mean that VAT will be included in the transaction price at the time of purchase rather than charged as a separate payment after the parcel arrives. The Ministry of Finance explicitly describes the future model as a Ukrainian equivalent of IOSS.

For a Ukrainian business importing goods for subsequent sale, this reform does not abolish the general rules for commercial imports, documentation, inventory accounting, product safety requirements, or the rules governing their sale in Ukraine.

What documents should be kept for imported goods

For an international parcel, the State Customs Service uses documents confirming the invoice value. These may include sales and cash register receipts, bank statements, electronic messages from an online store, and other documents containing price information. The postal operator or express carrier receives the information required for customs clearance from the sender or recipient and submits it electronically to customs authorities.

For a company or Sole Proprietorship purchasing goods for business purposes, it is advisable to retain documents confirming the business transaction itself: an order or supplier invoice, proof of payment, transport and postal documents, customs documents if they were issued, as well as documents confirming the origin, characteristics, and conformity of the goods where required by specific legislation.

Accounting for the cost of imported goods

For companies that keep accounting records under national standards, goods purchased for resale are treated as inventories. Under National Accounting Standard 9 «Inventories», their initial cost is formed not only from the supplier’s price. Under the rules established by the standard, it may also include import duties, non-refundable indirect taxes, transportation and procurement costs, and other expenses directly related to the acquisition of inventories and bringing them to a condition suitable for use or sale.

Therefore, when purchasing imported goods, it is important to separately identify the price of the goods, delivery costs, customs payments, intermediary services, and other expenses. For a VAT payer, the amount of tax that duly forms a VAT tax credit and is recoverable through the VAT mechanism is not included in the cost of goods in the same way as a non-refundable indirect tax.

Whether an ECR or pECR is required when selling imported goods

The method used to import goods does not determine the obligation to use an ECR. Once the goods are sold to a buyer in Ukraine, the standard rules of Law No. 265/95-VR apply.

For payments made in cash, by payment card, through payment services, and in other cases that qualify as settlement transactions, the seller must process the transaction through a registered ECR or pECR and provide the buyer with a paper or electronic settlement document. This also applies to online sales.

At the same time, the State Tax Service states that an ECR/pECR is not used for a banking transaction where the buyer independently transfers funds using the payment details provided by the seller directly to the seller’s current account in IBAN format. If the same seller also accepts cash, cards, or other settlement payments, such transactions are fiscalized under the general rules.

For violations of paragraph 1 of Article 17 of Law No. 265 — including conducting a settlement transaction without proper fiscalization or failing to issue the appropriate settlement document — the current financial penalty is 100% of the value of the goods or services sold in violation for the first violation and 150% for each subsequent violation.

Labeling, conformity, and permits when selling imported goods

A customs or VAT exemption does not exempt goods from the legal requirements governing their circulation on the Ukrainian market.

Article 15 of the Law «On Consumer Protection» requires consumers to be provided with necessary, accessible, reliable, and timely information about a product before purchase. Such information may be included in accompanying documentation, on a label, in product markings, or communicated in another prescribed manner.

For goods covered by technical regulations, the requirements of the relevant technical regulation must be met. Depending on the type of product, this may involve conformity assessment, a declaration of conformity, special labeling, technical documentation, and obligations of the importer or distributor. Law No. 124-VIII expressly classifies importers and distributors as business entities in the field of technical regulation.

There is no single universal requirement to obtain a «certificate for every imported product». Whether a conformity document, license, special permit, or specific storage or sales conditions are required depends on the particular product category. Postal delivery and a parcel value of up to €150 do not cancel these specific requirements.

Accounting for imported purchases, cost, pECR, and delivery in Torgsoft

In Torgsoft, imported goods can be entered into inventory using the «Goods Receipt» document. The «Invoice Expenses» tab is provided for related expenses: the system allows financial expenses, percentage-based expenses — including taxes and discounts — and foreign currency expenses to be recorded separately. You can also specify whether a particular expense should be included in the cost of the goods. This makes it possible to account for the actual purchasing and delivery costs when calculating the cost and selling price. The Torgsoft help documentation separately notes that the same expense should not be duplicated both as an expense item and as a component of cost, as this may distort profit calculations.

For retail sales, Torgsoft supports work with a software ECR, including in Torgsoft Hybrid mode when the relevant additional option is available and configured. This makes it possible to combine inventory accounting with fiscalization of transactions for which the law requires an ECR/pECR. At the same time, the software itself does not determine the legal status of a payment: whether a specific transaction requires fiscalization depends on the payment method and the requirements of Law No. 265.

For delivery, Torgsoft has integrations with postal services: the Nova Poshta synchronization function allows users to create TTNs, print documents, and track shipment status directly from the software; automatic TTN status updates are also available for postal services. The help documentation also describes the integration with ROZETKA for working with the marketplace. These functions help organize sales and shipment of goods to customers, but the future VAT mechanism under draft laws No. 16051-1 and No. 15460 will need to be applied according to their final wording after they enter into force.

Example: a marketplace purchase and a private gift

An individual orders a product worth €80 from a foreign marketplace. Under the current rules, a shipment of this value falls within the tax-free threshold of €150, provided that the conditions relating to one recipient, one sender, and the relevant international postal or express shipment are met.

If the package of draft laws enters into force under the concept adopted at first reading, VAT will apply to an €80 distance purchase made through an electronic interface, and the electronic platform will be responsible for calculating and paying the tax.

Another situation is where a relative abroad sends an individual in Ukraine a personal gift worth €40 free of charge. Under the proposed model, such a parcel would retain the exemption if it is genuinely non-commercial, is sent from one individual to another without payment, and is intended for personal or family use.

What businesses should consider before the laws are finally adopted

Purchasing and pricing decisions should be based on the current rules rather than on the provisions of draft laws. The €150 threshold has not been abolished merely because of the first-reading vote.

For imported goods, it is advisable to maintain a complete documentary chain: purchase, payment, delivery, customs documents, receipt into inventory, proof of origin, and, where required for the relevant product category, conformity documents.

The exemption for non-commercial shipments of up to €45 cannot be treated as equivalent to an exemption for business purchases or regular imports intended for resale.

The use of an ECR/pECR depends on the payment method used by the Ukrainian buyer, not on how the goods were imported into Ukraine.

Labeling, technical regulations, special permits, or licenses are determined by the type of product. The proposed VAT regime for international parcels does not cancel these requirements.

The final rules may still change before the second reading. This is particularly important for marketplaces, postal operators, express carriers, and companies developing IT integrations for the future VAT administration system.

Official sources

1. Tax Code of Ukraine No. 2755-VI — subparagraph 196.1.17, Article 193, and other provisions regarding VAT on the import of goods.
   Tax Code of Ukraine

2. Customs Code of Ukraine No. 4495-VI — in particular Articles 234, 368, and 374 regarding international shipments, determination of value, and taxation of goods transported by individuals.
   Customs Code of Ukraine

3. Law of Ukraine No. 265/95-VR «On the Use of Registrars of Settlement Transactions in Trade, Public Catering and Services» — Articles 2, 3, 9, and 17.
   Law No. 265/95-VR on ECR/pECR

4. Law of Ukraine No. 1023-XII «On Consumer Protection» — in particular Article 15 regarding information about products.
   Law of Ukraine «On Consumer Protection»

5. Law of Ukraine No. 124-VIII «On Technical Regulations and Conformity Assessment» — general rules for manufacturers, importers, and distributors; specific requirements are determined by the relevant technical regulation.
   Law of Ukraine «On Technical Regulations and Conformity Assessment»

6. National Accounting Standard 9 «Inventories», approved by Order No. 246 of the Ministry of Finance dated 20.10.1999 — paragraphs 8–9 regarding the initial cost of inventories.
   National Accounting Standard 9 «Inventories»

7. Draft Law No. 16051-1 — amendments to the Tax Code regarding VAT on distance sales of goods in international postal and express shipments; adopted as a basis on 16.09.2026 and being prepared for the second reading.

8. Draft Law No. 15460 — amendments to the Customs Code regarding customs formalities for international postal and express shipments; adopted as a basis on 16.09.2026 and being prepared for the second reading.

9. Verkhovna Rada of Ukraine — official notice on draft laws No. 15460 and No. 16051-1 describing the proposed regime for goods valued at up to €150, the exemption of up to €45, and the exceptions.

10. Ministry of Finance of Ukraine — package of draft laws on international parcels: a special model for marketplaces, implementation no earlier than July 2027, and information on international financing.

11. Cabinet of Ministers of Ukraine — information on seven draft laws related to international financial assistance.

12. State Customs Service of Ukraine — rules for sending goods in international postal and express shipments: the current €150 threshold, confirmation of invoice value, and customs payments when the limit is exceeded.