Ukraine’s Rada passes law on VAT for purchases through foreign marketplaces

The Verkhovna Rada has passed law No. 16051-1 on the taxation of international online purchases made through foreign marketplaces.

252 members of parliament voted in favor of the document.

The law amends Ukraine’s Tax Code and provides for the introduction of VAT on goods purchased through foreign marketplaces, regardless of their value. For online purchases under EUR 150, VAT will be calculated and paid by the electronic platforms themselves. Non-commercial parcels worth less than EUR 45 will not be subject to the tax.

The changes provided for by the law will take effect no earlier than June 1, 2027.

The Rada supported the bill on its first reading on September 16 — at that time, 273 deputies voted in favor. Prior to that, parliament had twice failed to pass a vote on the initiative.

The document drew criticism from Nova Poshta co-founder Volodymyr Popereshniuk. In his view, “virtually everyone will suffer” from the law’s adoption, as parcel prices will rise and delivery times will increase, while there is no alternative to the range of imported goods available.