On 15 October 2026, the Parliament adopted in the second reading and as a whole draft Laws No. 15460 and No. 16051-1 on amendments to the Tax Code and the Customs Code concerning the VAT treatment of distance sales of goods imported into the customs territory of Ukraine.
The draft Laws are aimed at improving the taxation of e-commerce transactions and certain issues of VAT administration, as well as harmonizing national tax legislation with European Union law.
The adoption of these Laws is a condition set forth in Annex I, "Policy Measures on Structural Reforms," to the Memorandum of Understanding between Ukraine as Borrower and the European Union as Lender, as well as part of the commitments undertaken by Ukraine under the Memorandum on Economic and Financial Policies with the IMF.
The draft Laws propose:
introducing special rules for the VAT treatment of distance sales of goods (except for excisable goods) with a total customs value not exceeding the equivalent of EUR 150, sent from the territory of another country to the customs territory of Ukraine to an individual recipient who purchased such goods through an electronic interface;
stipulating that the entity operating the electronic interface shall be responsible for calculating and paying VAT to the budget when carrying out activities under the distance sales rules for goods;
providing for an exemption from VAT on the importation into the customs territory of Ukraine of goods in unaccompanied baggage with a total customs value not exceeding the equivalent of EUR 150, as well as goods with a total customs value not exceeding the equivalent of EUR 45 sent to Ukraine in international postal or express shipments by an individual to an individual recipient, provided that such goods are sent by the sender to the recipient free of charge and are intended for the personal or family use of the recipient;
providing for an exemption from VAT on distance sales of goods intended for security and defence purposes, the importation of which into the customs territory of Ukraine is exempt from VAT pursuant to paragraphs 87-1 and 92 of Subsection 2, Section XX "Transitional Provisions" of the Tax Code of Ukraine (energy equipment and goods to supply the defence forces of Ukraine).
In addition, draft Law No. 16051-1 proposes to direct revenues from VAT on distance sales of goods moved (sent) across the customs border of Ukraine in international postal and express shipments to the special fund of the State Budget of Ukraine in order to meet the needs of the Armed Forces of Ukraine.