Parcels Worth Up to EUR 150: Import VAT and Customs Clearance – Key Changes. The New Rules Will Not Take Effect Before 1 July 2027

What has been adopted

On 22 October 2026, the President signed Laws No. 5025-IX dated 15 October 2026 (amendments to the Tax Code of Ukraine, Draft Law No. 16051-1) and No. 5026-IX (amendments to the Customs Code of Ukraine, Draft Law No. 15460) (hereinafter the “Laws”). The Laws took effect on 23 October 2026. Their purpose is to align Ukrainian legislation with EU law and fulfil Ukraine’s commitments to the EU and the IMF.

The VAT exemption for low-value parcels has been abolished

VAT will apply to “distance sales of goods”: an individual in Ukraine orders goods (excluding excisable goods) with a total invoice value of up to EUR 150 through a Ukrainian or foreign online resource (website, online store or marketplace), and the goods are delivered from abroad by postal or express courier. The new terms are defined in Article 14 of the Tax Code of Ukraine.

Who pays VAT

• The obligation to calculate and pay VAT rests with the owner of the online resource through which the goods are ordered (the “electronic interface business”);

• a non-resident appoints one or more representatives in Ukraine (only a legal entity or an individual entrepreneur), who are jointly and severally liable for VAT together with the non-resident;

• the resource owner and its representatives register with the customs authority and obtain a unique VAT payer registration code.

How VAT is calculated

• The rate is 20% of the total invoice value of the goods, starting from the first euro;

• the VAT liability arises on the date payment is received; no VAT invoices or VAT returns are prepared, and no input VAT credit is available;

• this VAT is a customs payment; no import duty is payable on these goods;

• the funds are credited to a special fund of the state budget to meet the needs of the Armed Forces of Ukraine.

Reporting and payment

• The reporting period is a calendar month; a report on the assessment and payment of customs payments (the form will be approved by the Cabinet of Ministers of Ukraine) must be submitted by the 20th day of the second month following the reporting period, even if no transactions took place;

• payment must be made within 10 calendar days after the reporting deadline; payment is made in Ukrainian hryvnias, and non-residents may also pay in US dollars or euros.

EUR 100,000 guarantee

A resident resource owner or a non-resident’s representative must provide the customs authority with an individual guarantee of EUR 100,000. If the report is not submitted or VAT is not paid, the customs authority issues a demand; after 10 business days, it makes a claim against the guarantor. If the guarantor fails to pay within 30 days, the amount becomes the guarantor’s tax debt.

Customs clearance and returns

The goods are declared by the logistics operator (postal service or express carrier) by virtue of supplementary registers. Before the goods are imported, the resource owner must provide the customs authority and the operator with information about the goods and the transaction. If the goods are returned to the sender, the obligation to pay VAT ceases.

Recordkeeping

The resource owner must keep records of transactions, provide the customs authority with electronic access to those records, and retain them for at least 3 years (1,095 days) after the end of the year in which the transaction took place. A non-resident must also provide its representatives with access.

VAT exemptions

• Non-commercial personal parcels sent by one individual to another with a value of up to EUR 45;

• certain goods intended for security and defence purposes (the list is set out in the Tax Code of Ukraine and by the Cabinet of Ministers).

When will the rules take effect?

The new rules will apply only after the Cabinet of Ministers adopts a special decision confirming that they can be implemented, but not earlier than 1 July 2027; secondary legislation will also be required (rules on VAT registration for resource owners and their representatives, the content of records retained and the reporting procedure). For 455 days after that decision, officers of resource owners, their representatives and logistics operators will be exempt from administrative liability for late or incomplete VAT payment, provided that the tax is paid in full.