Business organizations in Ukraine are urging members of parliament to urgently adopt draft law No. 15112-1, which would abolish the value-added tax (VAT) exemption on international parcels valued up to EUR 150.
“Abolishing this exemption is a requirement of European integration. The EU abandoned similar rules back in 2021, recognizing them as a source of fiscal losses and market distortions. Ukraine cannot maintain rules that directly contradict the European model,” the associations’ statement, published on Monday, says.
Business groups emphasize that the current exemption encourages “gray schemes,” where large shipments are split into small parcels to avoid taxation. This creates unequal conditions for legal Ukrainian businesses and official importers.
According to the associations, the volume of tax-free shipments is growing by 50% annually and reached UAH 93 billion in 2025. Last year, more than 56% of international parcels were not taxed, leading to at least UAH 18.6 billion in lost budget revenues.
Total budget losses since the start of the full-scale war are estimated at over UAH 43 billion, and in 2026 the shortfall could reach UAH 27 billion.
Draft law No. 15112-1 proposes applying VAT to import parcels starting from EUR 0, with the tax automatically included in the product price at the point of purchase on foreign online platforms (such as AliExpress, Temu, etc.). At the same time, non-commercial gifts between individuals worth up to EUR 45 would remain exempt. The document also preserves tax exemptions for the import of UAVs and their components.
The joint statement was signed by the American Chamber of Commerce in Ukraine (AmCham), the Ukrainian Business Council, the Federation of Employers of Ukraine, the Chamber of Commerce and Industry, the Ukrainian Retail Association, the German-Ukrainian Chamber of Industry and Commerce (AHK Ukraine), the Association of Information Technology Enterprises of Ukraine, the Ukrainian Association of Light Industry Enterprises Ukrlegprom, and the Ukrainian Toy Industry Association.
The adoption of this bill is one of the structural benchmarks of the IMF cooperation program, the deadline for which has already passed — the end of March 2026. According to the Ministry of Finance, abolishing the EUR 150 threshold would bring an additional UAH 10 billion to the budget annually.
