The Council again did not support taxation of parcels up to 150 euros

The Verkhovna Rada did not support legislative amendments that provided for new rules for taxation of international postal and express shipments worth up to 150 euros. One of the draft laws was sent by the parliament for revision, the other did not receive a sufficient number of votes.

This concerns, in particular, draft law No. 15460 on the features of customs formalities for goods moving across the customs border of Ukraine in international postal and express shipments.

194 MPs voted for the document, with a minimum of 226 votes required. At the same time, 244 MPs supported the decision to send the draft law for revision.

The document, among other things, provides for the regulation of the calculation and payment of value-added tax during distance sales of goods, as well as the definition of the powers of customs officials regarding the control of goods, the invoice value of which does not exceed the equivalent of 150 euros.

Another bill was also not supported

The Verkhovna Rada also did not support bill No. 15112-d on amendments to the Tax Code of Ukraine in terms of VAT taxation of e-commerce transactions.

198 deputies voted for the adoption of the document in the first reading, 3 against, 41 abstained, and another 74 parliamentarians did not vote.

The proposal to return the bill to the subject of the legislative initiative for further development also did not receive the required number of votes – it was supported by 220 people’s deputies.

The explanatory note notes that the document was developed to approximate Ukrainian legislation to the provisions of EU Council Directive 2006/112. In particular, it concerns the possibility of recognizing electronic platforms and other interfaces as persons supplying goods for VAT purposes.

According to the Ministry of Finance, the introduction of the proposed changes could bring about UAH 10 billion in additional revenue to the state budget per year.

What now with parcels up to EUR 150

Currently, international postal items worth no more than EUR 150 are not subject to VAT in Ukraine.

The government previously explained the need to revise this benefit by the desire to level the playing field for Ukrainian manufacturers and foreign sellers.

Finance Minister Serhiy Marchenko noted that the current model creates unequal conditions for goods produced in Ukraine compared to imported products that citizens order through international online platforms.

According to customs data, in 2025, Ukraine received international postal and express shipments worth UAH 167.3 billion. Of these, shipments worth UAH 92.9 billion, or 55.5% of their total value, were not subject to VAT due to the exemption for goods worth up to EUR 150.

Thus, at this time, the current exemption for international parcels worth up to EUR 150 continues to operate.