Ukraine underskriver love om skat på digitale platforme og internationale pakker
Ukraine's president Volodymyr Zelensky signed three laws on 22 October concerning VAT and customs treatment of international parcels and taxation of income earned through digital platforms. The legislation is described as a structural milestone for IMF and EU financing, with the parcel tax rules expected to apply no earlier than 1 July 2027 and digital-platform taxation from 1 January 2027.
Hovedpunkter
- Volodymyr Zelensky signed laws №16051-1, №15460 and №15111-д on 22 October 2026.
- The laws remove the VAT exemption previously applying to many international parcels worth up to €150.
- Under the parcel model, the marketplace or intermediary pays the 20% VAT rather than the buyer.
- Non-commercial parcels worth up to €45 and selected goods for the military remain exempt from VAT.
- From 1 January 2027, digital-platform income will be taxed at a preferential 10% rate, with the platform paying the tax.
- Digital-platform income up to €2,000 per year will not be taxed.
- The legislation is linked to a new IMF programme worth $8.1 billion and to forthcoming IMF and EU financing.
Hvorfor det er vigtigt
The signed laws advance structural reforms tied to a new $8.1 billion IMF programme. Their adoption was linked to a third IMF tranche of about $700 million and a second EU macro-financing tranche of €3.7 billion. The parcel rules change VAT liability for international shipments, while the digital-platform rules introduce automatic international information exchange and taxation of platform income.
Hvad der skete
On 22 October 2026, President Volodymyr Zelensky signed laws №16051-1, №15460 and №15111-д. The first concerns VAT on goods sent across Ukraine's customs border in international postal and express shipments, while the second changes customs formalities for such shipments. The third introduces automatic international exchange of information about income through digital platforms and provides for taxation of that income. The laws were approved by parliament on 15 October after earlier unsuccessful attempts at passage.
Sådan beskriver ukrainske kilder det
Ukrainian coverage highlights that the legislation satisfies conditions connected to IMF and EU financing and associates the measures with forthcoming disbursements. It also focuses on the practical tax rules: the applicable rates, thresholds, exemptions and start dates for parcels and digital-platform income.
Baggrund
The digital-platform law was approved by parliament on 9 June and sent to the president on 12 June before returning with the presidential signature on 22 October. The parcel-tax and customs laws were adopted in full on 15 October after earlier unsuccessful attempts. Ukraine had received $1.5 billion from the IMF on 3 March and about $690 million on 23 July. The EU Council approved the €90 billion Ukraine Support Loan for 2026–2027.