Parcels from AliExpress and Temu want to be subject to VAT: what will change for Ukrainians

Ukraine plans to change the rules for taxing goods that citizens order through foreign marketplaces, including AliExpress, Temu, and Amazon. Commercial goods in international parcels worth up to 150 euros may lose their current VAT exemption.

The government explains the initiative by combating tax evasion schemes and the need to create more equal conditions for Ukrainian and foreign businesses.

The Cabinet of Ministers announced the “crushing” of parcels

Prime Minister Serhiy Koretsky said that, according to his estimate, about 80% of such shipments are associated with the crushing of goods into small batches to avoid the tax burden.

The government also draws attention to different conditions for Ukrainian manufacturers and sellers of imported goods.

Ukrainian businesses pay taxes, bear the costs of electricity, logistics, and backup power, while some goods from abroad can reach buyers without paying VAT due to the current limit.

What they want to change

On September 16, the Verkhovna Rada supported in the first reading bills No. 16051-1 and No. 15460, which provide for changes in the rules for taxation of international shipments and distance selling.

Among the proposed innovations:

introduction of VAT for commercial goods from foreign marketplaces with an invoice value of up to 150 euros;
special rules for taxation of distance selling;
imposing an obligation to charge and pay VAT on an electronic interface enterprise;
preserving the VAT exemption for non-commercial gifts between individuals worth up to 45 euros;
directing revenues from such VAT to a special fund of the state budget for the needs of the Armed Forces of Ukraine.
When can the new rules come into effect

Currently, goods in international postal and express shipments worth up to 150 euros enjoy a VAT exemption. The legislative changes provide for its abolition for commercial goods.

At the same time, the new rules have not yet entered into force. The bills have only passed the first reading and must undergo further parliamentary procedure.

According to the data provided by the State Customs Service, the relevant amendments to the Tax and Customs Codes may not come into force before July 2027.

Thus, currently, orders for goods from AliExpress, Temu, Amazon and other foreign platforms are taxed according to the current rules, and the possible abolition of the benefit for parcels up to 150 euros remains a legislative initiative.