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Ukrainian President Volodymyr Zelenskyy has signed laws introducing taxation on international parcels and requiring online platforms to report users’ income to tax authorities, according to legislation records published on the Ukrainian parliament’s website.
The laws abolish tax exemptions for international parcels valued at up to €150 and introduce the automatic exchange of information about income earned through digital platforms with the tax service.
The legislation forms part of the structural benchmarks under Ukraine’s new Extended Fund Facility (EFF) program with the International Monetary Fund. Ukraine was required to meet the relevant conditions by the end of March 2026.
The measures are also conditions for Ukraine to receive the first tranche of financial assistance under the EU’s Ukraine Support Loan.
Taxes on international parcels
The laws amend Ukraine’s Tax and Customs Codes to introduce taxation of goods purchased through online marketplaces and shipped from abroad.
Electronic platforms will calculate and pay VAT on online purchases valued at up to €150.
However, non-commercial international parcels worth up to €45 will remain exempt from VAT.
The bills’ authors estimate that VAT on international online purchases could generate around UAH 10 billion in annual state budget revenue. The funds are intended for a special state budget fund to support Ukraine’s Armed Forces.
Reporting requirements for online platforms
The legislation introduces a tax information exchange system aligned with European rules.
Online platforms will be required to report users’ income to the tax authorities. The rules cover activities conducted through digital services, including the sale of goods and the provision of services.
The legislation also establishes procedures for digital platforms to report income earned by their users.
On October 15, Ukraine’s parliament passed a law introducing VAT on purchases from foreign online stores.
In September, Finance Minister Serhii Marchenko warned that Ukraine would not receive the second tranche of EU assistance without legislation taxing low-value parcels.
Ukraine expects to receive $29.5 billion from international partners by the end of 2026, funding that is intended to help the country avoid a budget crisis.
