On 15 September 2026, the Verkhovna Rada of Ukraine registered Draft Law No. 11223 “On Amendments to the Tax Code and Customs Code Regarding Taxation of Low-Value Import Shipments from Electronic Marketplaces.” The bill responds to the exponential growth of cross-border e-commerce and aims to align Ukrainian legislation with the EU’s Import One Stop Shop (IOSS) mechanism. Currently, parcels valued under EUR 150 enjoy VAT and customs duty exemption; the draft proposes a simplified 20% VAT collection at the point of sale for goods up to EUR 150, with marketplace operators acting as deemed suppliers and VAT agents.
Key Takeaways
- Deemed Supplier Rule: Electronic interfaces (marketplaces) facilitating sales to Ukrainian consumers become liable for VAT collection and remittance, regardless of their place of establishment.
- Threshold Elimination: The EUR 150 customs duty exemption remains, but VAT becomes due on all consignments regardless of value, effectively removing the EUR 22 VAT exemption threshold.
- Registration Requirement: Non-resident marketplace operators must register for VAT in Ukraine via a simplified procedure or appoint a tax representative within 30 days of the law’s enactment.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement