Ukraine will abolish its VAT exemption for imported parcels under €150 from 2027, requiring marketplaces to collect 20% VAT at point of sale. Citizen‑to‑citizen parcels under €45 will remain exempt if free and not for resale. The reform, based on draft laws 15112‑D and 12360, is expected to raise about UAH 10 billion annually.
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UNN · about 2 months ago
Ukraine’s Cabinet approved a package of tax bills that introduce a 5% personal income tax for digital‑platform users, VAT on international shipments over €150, and extend the military tax for three years after martial law ends. The measures also implement DAC7 information exchange and aim to align Ukrainian law with EU and OECD norms.
Dev.ua · about 2 months ago
Ukraine’s Cabinet of Ministers will submit three separate tax bills to the Verkhovna Rada in early April 2026, including a new tax on the OLX platform, a 5% increase in the military levy, and the abolition of parcel benefits. No bill to introduce VAT for individual entrepreneurs will be presented, as the government seeks to have the IMF remove that requirement. The parliament previously failed to adopt the OLX tax on 10 March 2026.
UNN · about 2 months ago
Ukraine’s Ministry of Finance unveiled a draft law that will overhaul VAT rules for individual entrepreneurs, digital platforms, and parcel deliveries. Key changes include a new 4 million UAH threshold for mandatory VAT registration effective 1 Jan 2027, a 5 % tax on digital platform income with specific caps, revised military tax rates, and new VAT rules for distance‑sale parcels with exemptions up to 45 EUR.
Dev · 3 months ago
The Ukrainian government is drafting a major bill to raise the VAT registration threshold for individual entrepreneurs from UAH 1 million to UAH 4 million, potentially submitting it to parliament in March. The bill also includes changes to parcel taxation, digital platform taxation, and a fixed military levy of 5%. Implementation dates are pending, with the threshold possibly taking effect after the war ends or Ukraine joins the EU.
OpenEnvoy · 4 months ago
Ukraine requires all VAT‑registered businesses to issue electronic invoices in XML format and submit them to the Unified Register of Tax Invoices before sending them to recipients. Public sector suppliers must use e‑invoicing for all transactions, with digital signatures mandatory and invoices archived for three years.
Comarch · 4 months ago
Ukraine requires electronic invoicing for taxpayers with annual revenue above UAH 1 million, and mandates SAF‑T reporting for SMEs since 1 Jan 2023 and for large enterprises since 1 Jan 2022. The Cabinet adopted a two‑year experimental e‑TTN project on 30 May 2024, which will become mandatory after the trial period, eliminating paper consignment notes.
Key Takeaways
From 1 January 2027, Ukraine will abolish the VAT exemption for imported parcels valued under €150.
Marketplace platforms must collect 20% VAT on low‑value imports from 1 January 2027.
Citizen‑to‑citizen parcels under €45 will remain VAT exempt if free of charge and not for resale.
Marketplace platforms, not consumers, will bear the VAT obligation.
Customs clearance will rely on digital data exchange between marketplaces, postal operators, and customs authorities.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 18 May 2026. It relates to VAT developments in Ukraine. The original source is VatCalc.
