Nina Yuzhanina, a member of Ukrainian Parliament from the European Solidarity faction and a member of the parliamentary Committee on Finance, Tax and Customs Policy, said that goods intended for security and defense purposes had been excluded, at the request of European Solidarity, from the list of goods that will be taxed in postal shipments if the bill on the taxation of parcels is adopted, which is required to receive financial assistance from the European Union.
"Once again about parcels. It was precisely the bills concerning the taxation of the value of goods in parcels that became among the most difficult and, in fact, divided the country into directly opposing views. They also became the reason for a large number of letters and appeals calling for support for the abolition of the exemption. The EBA, American Chamber of Commerce, Federation of Employers, Association of IT Enterprises, the Ukrainian Business Council, Ukrlegprom [the Association of Light Industry Enterprises], Retailers Association, Toy Manufacturers Association, Chamber of Commerce and Industry, and Ukrainian Council of Shopping Centers insist on abolishing the exemption and call for support for these bills," Yuzhanina wrote on Facebook.
According to her, a meeting of the tax committee was held Wednesday morning to reconsider decisions on the relevant bills, as four more alternative bills on the issue had recently been registered. The lawmaker noted that the European Solidarity faction had received individual appeals from European partners, so "we had to seek a compromise."
"So, as a result. Paragraph 100 of subsection 2 of Section XX of the Tax Code – the main provision that provides for an exemption from VAT for transactions involving the distance sale of goods specified in paragraphs 87¹ and 92 of the Tax Code – was supplemented, that is, the exemption was expanded: 'as well as transactions involving the distance sale of goods intended for security and defense purposes, the list of which shall be determined by the Cabinet of Ministers of Ukraine,'" Yuzhanina said.
According to her, the list of such goods and the procedure will be approved by the Cabinet of Ministers of Ukraine, and the tax paid upon receipt of a parcel will be refunded to the buyer. "Only in this way was it possible to preserve the exemption for goods intended for security and defense purposes. And this directly complies with the conditions of the Memorandum with the EU ratified by the Verkhovna Rada," the lawmaker wrote.
Yuzhanina also said that taxation of parcels, if the relevant bills are supported, would be introduced no earlier than July 1, 2027, and only 45 days after the day following the publication in the Holos Ukrainy newspaper of the Cabinet of Ministers of Ukraine's decision ensuring the possibility of introducing the rules for the distance sale of goods.
"For me, it is important that at least one fundamental point was successfully defended: goods intended for security and defense purposes should not become more expensive because of the new taxation of parcels," she emphasized.
As reported, according to the draft state budget for 2027, the government expects UAH 11.8 billion in additional VAT revenues from the taxation of parcels with a declared value of up to EUR 150.
