In 2024, Ukrainians received 76 million parcels valued at up to 150 euros — 82% of them sent by Chinese platforms Temu and AliExpress. None of them were subject to VAT. This very "loophole" has now become a condition for Ukraine to receive almost 8.5 billion euros from the European Union.
What and on what conditions
According to Bloomberg, the EU linked the macrofinancial portion of the 8.4 billion euro loan — from the overall 90 billion euro package — to Ukraine's adoption of a law imposing 20% VAT on foreign parcels. The conditions of the macrofinancial assistance program were agreed by all EU member states on Monday, said economy commissioner Valdis Dombrovskis.
The funds are to be disbursed in three tranches: the first in June, the second in September, and the third at the end of the year. Each payment depends on the implementation of reforms — and VAT on parcels is one of the key ones.
In practical terms, this means: a buyer who orders a T-shirt for 30 euros on Temu will pay approximately 6 euros more for it. However, according to the government's plan, the buyer will not pay VAT upon receiving the parcel — the responsibility for calculating it is placed on the platforms themselves, and the tax will be included in the price at the time of purchase.
The same requirement — but now from two creditors
This condition is not new: taxing parcels up to 150 euros is also a requirement of the IMF under its 8.1 billion dollar financing program. In spring, the Verkhovna Rada did not support the corresponding bill — and Ukraine already missed the IMF's March deadline. The next program review is scheduled for June, and the changes must be adopted by then.
"The key is the tax obligations package in the IMF program. This includes VAT for sole proprietors, taxation of parcels up to 150 euros, taxation of income from digital platforms, and the permanent military levy."
Maksym Samoyliuk, economist at the Center for Economic Strategy
According to Samoyliuk, the IMF has not abandoned any of these requirements — even despite the parliamentary impasse. A postponement is possible, but Ukraine will inevitably return to the reform.
What's behind the numbers
According to the Ministry of Finance's estimates, in 2025 the budget will lose 17.9 billion hryvnias due to tax-free parcels, and in 2026 — about 27 billion hryvnias. Among the largest "donors" of unpaid VAT are Temu (potentially 13.5 billion hryvnias) and AliExpress (4.4 billion hryvnias). The volume of Temu shipments grew eightfold over the year.
- Goods up to 150 euros — 20% VAT on the entire cost
- Goods over 150 euros — an additional 10% import duty
- Responsibility for collection — selling platforms, not buyers
Domestic manufacturers and retailers have long complained about unequal conditions: they pay VAT, while Chinese competitors do not. The bill, nonetheless, did not pass through the Rada on the first attempt.
If the Rada fails to adopt the law again by the June IMF review — the first EU tranche of several billion euros will be at risk along with the next IMF tranche of approximately 700 million dollars.
