On October 23, 2026, Ukrainian President Volodymyr Zelensky signed two new laws regarding the taxation of packages from abroad and income generated through digital platforms. These changes aim to adapt the tax system to modern conditions and reduce the shadow economy.
Changes in Package Taxation
The first law abolishes the exemption from VAT for packages from foreign marketplaces valued up to €150. However, the exemption for non-commercial shipments costing up to €45 remains in place. It is important to note that these changes will take effect only from July 1, 2027.
Taxation of Income from Digital Platforms
The second law introduces a special taxation regime for income earned through platforms such as Bolt, Uklon, OLX, Uber, Airbnb, Prom, and others. The income tax rate for individuals will be set at 5%, along with an additional 5% military levy.
For small sellers, an exemption is provided: if the annual income from sales through digital platforms does not exceed €2,000, they will not have to pay tax.