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.
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UNN · about 1 month 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 1 month 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.
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.
VatCalc · about 9 hours ago
Bulgaria’s parliament is reviewing a proposal to raise the mandatory VAT registration threshold from €50,130 to €85,000, effective 1 January 2027, in line with EU SME scheme limits. The country adopted the euro on 1 January 2026, setting its 2026 threshold at €51,130 (≈BGN 100,000), and previously had a temporary increase to BGN 166,000 in 2025 before reverting to BGN 100,000 in April 2025.
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Key Takeaways
From 1 Jan 2027, individual entrepreneurs and legal entities on the simplified taxation system must register for VAT if their income exceeds UAH 4 million.
Accountable sellers will pay a 5 % tax on reporting activities, with income capped at 834 times the minimum wage (≈ 7.2 million UAH) and sales of goods through platforms exempt if total ≤ 2 000 EUR.
Military tax will be 10 % of one minimum wage (850 UAH in 2026) for first, second, and fourth groups; 1 % of income for third group; and 5 % for individuals.
The tax base is the total invoice value (150 EUR) and exemptions apply for goods to individuals with invoice value ≤ 45 EUR or sent without payment for personal use.
Primary source
Read the full article at UNNThis summary was published on VATfaqs.com on 20 March 2026. It relates to VAT developments in Ukraine. The original source is UNN.
