On September 16, 2026, Ukraine's Verkhovna Rada approved in first reading a two-bill package (Tax Code draft No. 16051-1, 273 votes; Customs Code draft No. 15460, 267 votes) that imposes 20% VAT on cross-border parcels valued up to EUR 150 and shifts collection to marketplaces as deemed suppliers. The State Customs Service of Ukraine confirmed the vote, which aligns Ukraine with the EU e-commerce VAT model the bloc introduced in 2021, when it abolished the EUR 22 import exemption and extended the Import-One-Stop-Shop (IOSS) deemed-supplier regime to low-value consignments.
The Tax Code and Customs Code norms are set to enter into force no earlier than July 2027, six months later than the January 1, 2027 effective date in the original Cabinet draft submitted on March 30, 2026. Second reading, presidential signature, and official publication must still follow before the rules bite.
Who has to collect the VAT, and on what parcels?
Electronic interfaces, meaning marketplaces and platforms, become deemed suppliers for distance sales of goods up to EUR 150 in total invoice value. Under that model, the marketplace, not the seller or the postal operator, accounts for and remits the 20% VAT (PDV, the standard Ukrainian rate) on commercial parcels from the first euro.
The change reaches the foreign platforms that dominate Ukrainian cross-border e-commerce, including AliExpress, Temu, Amazon and eBay, plus their Ukrainian intermediary sellers. Express carriers such as DHL, UPS, FedEx and Nova Poshta, and Ukrainian importers, face updated customs clearance procedures for parcels in the affected band, because the Customs Code amendments reframe how import VAT is declared and paid on international postal and express shipments.
What stays exempt, and what disappears?
The current de minimis VAT exemption on commercial parcels up to EUR 150 is abolished: import VAT now applies from 0 euro on commercial shipments. Non-commercial parcels valued up to EUR 45 remain VAT-exempt, mirroring the EU approach and preserving the relief for personal gifts.
A separate list of goods for the military will be VAT-exempt on import in international postal and express shipments, a wartime carve-out that compliance teams should track as the implementing list is developed.
| Obligation | Before | After (no earlier than July 2027) |
|---|---|---|
| VAT on commercial parcels up to EUR 150 | Exempt (de minimis) | 20% from the first euro |
| Collection responsibility | Postal or express operator | Marketplace as deemed supplier |
| Non-commercial parcels | EUR 45 exemption | EUR 45 exemption (unchanged) |
| Military goods list | Not applicable | VAT-exempt on import |
Why now, after two failed votes?
The Rada rejected the EUR 150 VAT-exemption repeal twice before, on May bill No. 12360 and the September 1 bill No. 15112-d, before the tax committee recommended 15460 and 16051-1 a third time. IMF tranche conditionality kept the parcel-VAT vote live on the agenda after other tax benchmarks slipped to 2027, and the same-day volume of trade-press coverage, from Interfax-Ukraine, Forbes.ua, LIGA.net, UNN, UNIAN and KPMG's TaxNewsFlash, confirms the milestone landed.
By when, and what to do?
The package takes effect no earlier than July 2027, giving platforms and carriers roughly nine months after a final vote to stand up collection and remittance. The remaining legislative ladder is short but unforgiving: second reading with amendments, the President's signature within the constitutional window, and official publication in Holos Ukrainy or Ofitsiinyi Visnyk Ukrainy.
Marketplaces should register for Ukrainian VAT, build 20% collection and remittance processes into their checkout and customs flows, and update their parcel data feeds to flag the EUR 150 threshold. Express carriers and Ukrainian importers should reconfigure customs declarations for the new import-VAT treatment and segregate non-commercial parcels under the EUR 45 relief.
Continuous, per-jurisdiction real-time monitoring surfaces this kind of change the moment parliament votes on it, so compliance teams can brief the right people before second reading lands.
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What to do next
Confirm whether your business is in scope as a marketplace, platform, express carrier or importer of parcels up to EUR 150. Track the July 2027 entry-into-force date and the second-reading schedule. Brief your VAT and customs team on the deemed-supplier mechanics and the EUR 45 non-commercial relief, and build the data flows that will prove compliance when the regime starts. Obsidian tracks this vote and the next steps as they publish.
