President Volodymyr Zelenskyy on 22 October signed bills abolishing preferential customs clearance for parcels worth up to €150 ordered from foreign marketplaces. He also signed a bill on taxing the income of users of digital platforms, according to the bill cards No. 16051-1, No. 15460 and No. 15111-д.
Now 20% VAT will apply to all orders from abroad, regardless of value. Previously, parcels up to €150 benefited from an exemption: no VAT was paid on them.
Non-commercial parcels worth up to €45 and certain goods for the military will continue to be cleared through customs without preferential treatment.
The changes will take effect after a Cabinet decision and no earlier than July next year. Until then, taxation will remain as before.
From 1 January 2027, another signed bill will come into force — on income from digital platforms. This concerns the taxation of earnings from Bolt, Uklon, Glovo, Uber, Airbnb and others. For those earning through these services, a preferential personal income tax rate of 10% will apply (excluding the separate 5% military levy), and the tax will be paid by the platform itself. Income of up to €2,000 per year is not taxed at all.
All these bills were part of Ukraine’s international commitments, on which critically needed external financing depends.