Zelensky signed taxation laws on digital platforms and international parcels
President Volodymyr Zelensky signed laws on 22 October introducing taxation of income earned through digital platforms and new VAT and customs rules for international parcels. The legislation is described as a condition for financing from the IMF and the European Union.
Põhipunktid
- Zelensky signed laws Nos. 16051-1, 15460 and 15111-д on 22 October
- The parcel rules remove the previous VAT exemption for international shipments 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 certain military goods remain exempt
- New parcel tax rules will apply no earlier than 1 July 2027
- From 1 January 2027, platform income will be taxed at a preferential 10% rate without a separate 5% military levy
- Annual digital-platform income up to €2,000 will remain untaxed
- The laws are linked to an IMF program worth $8.1 billion and future EU and IMF financing
Miks see on oluline
The laws advance structural reforms linked to a new IMF program worth $8.1 billion. 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 end the previous VAT exemption for shipments worth up to €150 and establish how the tax will be collected, while the digital-platform rules introduce automatic international information exchange and taxation of platform income from 1 January 2027.
Mis juhtus
On 22 October, President Volodymyr Zelensky signed laws Nos. 16051-1, 15460 and 15111-д. The first amends the Tax Code concerning VAT on goods sent across Ukraine’s customs border in international postal and express shipments; the second amends the Customs Code concerning customs formalities for such shipments. The third introduces international automatic information exchange about digital-platform income and taxation of that income.
Previously, parcels worth up to €150 were exempt from VAT. Under the adopted model, 20% VAT is paid by the marketplace or intermediary rather than the buyer. Non-commercial parcels worth up to €45 and certain goods for the military remain exempt. The parcel tax rules will not apply before 1 July 2027.
From 1 January 2027, income through digital platforms such as Bolt, Uklon, Glovo, Uber and Airbnb will be taxed at a preferential 10% rate without a separate 5% military levy, and the platform will remit the tax. Platform income up to €2,000 per year will not be taxed.
Kuidas Ukraina allikad seda kirjeldavad
Ukrainian coverage emphasizes that the signed legislation meets conditions for IMF and EU funding and connects the measures with forthcoming disbursements. It also focuses on the practical treatment of parcels and digital-platform income, including tax rates, thresholds, exemptions and start dates.
Taust
The digital-platform bill 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 bills were adopted in full on 15 October after earlier unsuccessful attempts. Ukraine had already received $1.5 billion from the IMF on 3 March and about $690 million on 23 July. The Council of the EU approved the €90 billion Ukraine Support Loan for 2026–2027.