The initiative should equalize conditions for business, increase budget revenues, and reduce shadow imports
What the bill proposes
The Verkhovna Rada Committee on Tax Policy supported bill No. 15112-1, which provides for the introduction of VAT on international parcels worth up to €150. The document is currently awaiting consideration in the session hall of the Verkhovna Rada of Ukraine.
The initiative is part of Ukraine’s commitments in cooperation with the International Monetary Fund and is aimed at eliminating tax inequality between Ukrainian businesses and foreign marketplaces.
Why is it important
Today, a significant part of goods from abroad enter Ukraine without paying VAT. This creates a competitive advantage for foreign sellers and at the same time weakens the position of local businesses. The introduction of the tax should:
reduce parcel splitting schemes;
reduce the shadow market segment;
ensure a level playing field.
At the same time, Ukraine is considering a softer model than in the EU – without additional duties, only with the application of VAT.
The scale of the problem
According to experts, the volume of untaxed parcels is growing rapidly. If in 2022 it amounted to 23 billion UAH, then in 2025 it will be about 93 billion UAH.
Most of the shipments arrive through international platforms, in particular AliExpress and Temu, which provide a significant share of imports of small goods to Ukraine.
According to experts, due to the absence of VAT, the budget may lose up to 27 billion UAH in 2026 alone.
What will change for consumers
If the bill is adopted:
A 20% VAT will be applied to all parcels, regardless of value;
It is also possible to charge an import duty (about 10%);
Gifts up to €45 will remain tax-free, with the exception of certain categories of goods.
It is expected that the tax will be included in the cost of the product at the purchase stage.
Will Ukrainian business win
Experts predict a “soft protectionist effect”: leveling the playing field can stimulate the growth of the domestic market.
According to retail representatives, sales of Ukrainian companies can increase by 20–25%. This will create additional opportunities for the development of local production, logistics and investment in trade.
At the same time, logistics operators, in particular Nova Poshta and Ukrposhta, are already preparing for changes and are considering the implementation of new services for tax administration.
When will the new rules come into force
Even if the draft law is adopted in 2026, the new rules may not come into force before January 1, 2027.
By this time, the state and business must prepare the technical infrastructure for effective tax administration and minimizing inconvenience to consumers.
The draft law on VAT on international parcels may become one of the key steps in reforming the tax system and supporting Ukrainian manufacturers in times of war and economic transformation.
