The Chairman of the Tax Committee of the Verkhovna Rada, Daniil Getmantsev, has introduced a package of legislative proposals that includes the implementation of a value-added tax (VAT) on all goods purchased from foreign marketplaces, regardless of their price. Meanwhile, import duties will only be charged on goods valued over 150 euros. Tax exemptions will apply only to parcels valued at no more than 45 euros, sent by individuals for non-commercial purposes, Getmantsev reported on Telegram.
The VAT rate in Ukraine is 20%.
The legislative proposal has received support from organizations such as the American Chamber of Commerce in Ukraine, the European Business Association, the Ukrainian Business Council, the Information Technology Enterprises Association, the Retailers Association of Ukraine, and the Ukrainian Chamber of Commerce and Industry.
Additionally, Getmantsev noted that the draft amendments to the Customs and Tax Codes were "fully developed by the relevant business associations."
To simplify the import process, it is proposed to implement the IOSS mechanism (similar to that used in the European Union), under which VAT will be paid directly by the supplier or marketplace. A new customs declaration for low-value goods, akin to the European N7, is also planned to be introduced.
"The payment of VAT by the supplier or marketplace will eliminate the need for additional customs fees from the buyer and expedite customs clearance procedures," Getmantsev wrote.