Ukraine signs laws assigning parcel VAT to electronic interfaces

Law No 5025-IX defines a distance sale as a supply of non-excise goods with a total invoice value of no more than €150, made through an electronic interface and sent from another country to an individual in Ukraine. It makes the electronic-interface enterprise responsible for calculating and paying VAT; where that enterprise is non-resident, its appointed Ukrainian intermediary is also responsible. New Tax Code Article 191¹ applies VAT at 20% of total invoice value. The tax point is when the seller, or another person for the seller, receives payment.^[3]

Monthly customs-payments report

The reporting period is a calendar month. The responsible enterprise must file a customs-payments report by the 20th day of the second calendar month after the reporting period, including for a nil period, and pay within ten calendar days after that filing deadline. A non-resident may pay in euros or US dollars; a resident pays in hryvnia. The regime does not require VAT invoices or ordinary VAT returns for these sales.^[3]

Customs registration and guarantee

Law No 5026-IX supplies the customs machinery. A non-resident interface enterprise must appoint one or more intermediaries, and the enterprise and each intermediary must register with customs for a unique VAT code. The package requires transaction records, a unique commercial control number for each sale and, for the operative import regime, an optional individual guarantee set at €100,000. Postal operators and express carriers will use additional registers to declare qualifying consignments.^[4]

The laws also separate VAT from import duty. Goods bought under the distance-sales rules receive an import-VAT exemption because VAT is collected through the interface mechanism; a separate exemption applies to non-excise person-to-person gifts worth no more than €45 where no payment is made and the goods are for private use.^[3][4]

Conditional commencement

Specified core VAT and customs clauses take effect 45 days after the day following publication in Holos Ukrainy of a Cabinet decision confirming readiness for the regime, and not before 1 July 2027. Other clauses follow the laws’ own publication rule, and the Cabinet has six months to adopt implementing measures. The official cards prove signature, not publication or commencement. Marketplaces and cross-border retailers should therefore map the liable interface entity, intermediary, records and guarantee now, while treating collection as pending the statutory trigger.^[1][2][3][4]