Most sellers operate as entities under the simplified tax system.
The introduction of a tax on parcels worth up to 150 euros will close the shadow scheme for importing goods used by online stores.
Finance Minister Sergei Marchenko said this in an interview with RBC-Ukraine.
“We are concerned about the fact that in Ukraine almost all online trade and e-commerce are in the “shadow”. Roughly speaking, we import everything within the 150 euro limit of non-taxable value of goods. And this problem is much broader than just the unwillingness to pay minor taxes when importing. It is enough to inquire how online trade works: how businesses are registered, how much tax they pay, how they import and whether they pay import VAT,” he noted.
Ukraine has a customs limit of 150 euros. That is, all parcels whose value does not exceed 150 euros are not taxed and are not subject to customs clearance. Such parcels are immediately sent to the recipient's address without delays at customs.
The Ministry of Finance complains that most sellers operate as subjects of the simplified taxation system and pay only a single tax of 5% even with turnovers of hundreds of millions of hryvnias.
According to statistics for 2023, 51.5 million pieces of international postal items were imported without taxation by customs duties. On average, it turns out that each Ukrainian received two parcels per year.
Recall that in Ukraine, rates on basic taxes may be raised as early as 2024 – such a decision was prepared by the government. And from 2025, taxes will also be raised for individual entrepreneurs. The purpose of such changes is to balance the budget, the ability to continue the defense of Ukraine, as well as the requirements of international partners.
