If you've ever ordered a T-shirt from Aliexpress for $12 and paid for it without any tax — you took advantage of a benefit that the Ukrainian budget is now trying to close for the umpteenth time. The Cabinet of Ministers re-approved two draft laws on taxing small postal and express shipments worth up to 150 euros ordered through marketplaces. This was reported by the Finance Ministry's press service.
The ministry clarified that the documents were refined taking into account comments: "In particular, amendments to the Tax Code clarified benefits for citizens and brought the provision on public figures (PEP) into compliance with the version agreed with the EU," the statement said.
What exactly will change
If the Tax and Customs Code provisions are adopted, they will not take effect before July 2027 — this is not an immediate innovation, but a transition that both business and consumers will have time to prepare for. According to Finance Ministry calculations, the new rules will create equal competitive conditions for Ukrainian business compared to foreign marketplaces and will give the budget approximately 10 billion hryvnias in additional revenues in 2027.
The scale of the problem being addressed is simple: today in Ukraine, out of 75 million parcels annually, less than 1% are actually taxed. This means it's not about a minor change, but about transferring almost the entire flow of small international purchases into a regime that has long been in effect in the EU.
Why this isn't the first attempt
This is not the first vote on this topic — and this is where the real conflict lies. The Verkhovna Rada twice refused to support the cancellation of the VAT benefit for parcels up to 150 euros: first at the end of May, when deputies sent draft law No. 12360 back for a second reading, and then again when none of the 11 amendments received the necessary number of votes, so the document was not sent for a second reading and was ultimately rejected in its entirety.
The second vote took place at a very telling moment: on September 1, the Verkhovna Rada for the second time failed to appoint an advisory group of experts to select candidates for positions on the Chamber of Accounts, and on the same day the Rada for the second time failed to adopt draft laws No. 15460 and No. 15112-d, which provide for the cancellation of the VAT benefit for parcels.
What's at stake for the budget
The stakes in this dispute are not abstract. By estimates, Ukraine risks not receiving a tranche of 3.7 billion euros, which is scheduled to be paid in early autumn as part of macrofinancial assistance, and the draft law itself is one of the key requirements of international partners to receive this financing. Now the Finance Ministry is announcing potential 4 billion euros from partners overall — meaning the cost of delay is measured not in millions, but in billions that could have gone to salaries, subsidies, or defense.
The logic of the partners is simple: if Ukraine wants to receive money on preferential terms, it must demonstrate the ability to collect its own revenues. The benefit for parcels up to 150 euros is one of the symbols of how slowly the country closes tax loopholes, even when budget stability during wartime is at stake.
The Cabinet has made its move — refined the documents taking into account comments and submitted them again. Now the question is simple: will the Verkhovna Rada vote for them this time, or will Ukraine for the third time risk losing the tranche over a benefit that only a small portion of buyers actually use?
