Ukraine's Rada approves parcel-tax bill on third attempt, unlocking IMF and EU-linked financing
On 16 September 2026, Ukraine's Verkhovna Rada approved in first reading a Tax Code amendment bill introducing VAT on goods bought via foreign marketplaces regardless of value, along with a related customs bill on international postal shipments. The Tax Code vote passed with 273 MPs in favour; the customs bill passed with 267. Finance Minister Serhiy Marchenko said the delay means Ukraine will not receive 4 billion euros expected in September, and that adopting the package is needed to unlock funds from the IMF and the EU.
Key points
- 273 MPs voted in favour of the Tax Code amendment bill in first reading on 16 September 2026.
- The bill introduces VAT on goods bought via foreign marketplaces regardless of value; for purchases up to 150 euros, the electronic platform will calculate and pay the VAT.
- Non-commercial international postal shipments worth up to 45 euros are to remain exempt from VAT.
- 267 MPs voted in favour of separate customs bill No. 15460 on new rules for international postal and express shipments.
- It is the third attempt to pass the parcel-tax bill; previous attempts in May and early September failed to gather enough votes.
- The package is part of Ukraine's commitments to the IMF and linked to the second tranche of 3.7 billion euros of EU macro-financial assistance under the 90-billion-euro support loan.
- Implementation is expected to bring approximately 10 billion UAH per year to the state budget; marketplaces such as Amazon, eBay, Temu and AliExpress will need to register entities in Ukraine to pay the tax.
Why it matters
The vote ends the VAT-free threshold for low-value imported parcels bought through foreign marketplaces, closing a long-standing tax loophole that had allowed goods such as those sold on Amazon, eBay, Temu and AliExpress to enter Ukraine without VAT. Because the package is tied to Ukraine's commitments to the IMF and the EU, its adoption is a precondition for releasing further external financing, including the second tranche of 3.7 billion euros of EU macro-financial assistance under the 90-billion-euro support loan. Expected annual budget revenue from implementation is around 10 billion UAH.
What happened
On 16 September 2026, the Verkhovna Rada, Ukraine's parliament, approved in first reading a bill amending the Tax Code to introduce VAT on goods purchased via foreign marketplaces regardless of value; 273 MPs voted in favour. For online purchases worth up to 150 euros, the VAT will be calculated and paid by the electronic platform. Non-commercial international postal shipments worth up to 45 euros are to remain exempt from VAT. In the same sitting, MPs also supported in first reading a separate customs bill (No. 15460) on new rules for international postal and express shipments, with 267 votes in favour. Both bills were attempted earlier this year: previous attempts to pass the parcel-tax bill in May and at the beginning of September failed to gather enough votes, making the 16 September vote the third attempt. The announcement of the votes was reported by MPs Yaroslav Zheleznyak and Oleksiy Honcharenko.
How Ukrainian sources describe it
Ukrainian sources frame the vote as a hard-won domestic political outcome: the Rada finally succeeding on the third attempt to pass a long-debated parcel-taxation bill. They emphasise that this tax is part of the so-called "big" tax package tied to IMF and EU commitments, presenting the vote as fulfilling international obligations rather than as a domestic tax increase. The reporting highlights Finance Minister Serhiy Marchenko's warning about the 4-billion-euro financing risk as a central argument for adoption, and the announcements from MPs Yaroslav Zheleznyak and Oleksiy Honcharenko are cited as the main channels through which the outcome was communicated to the public.
Where reporting differs
Sources frame customs bill No. 15460 differently: one outlet describes the vote as a third attempt to amend the Customs Code, noting that the predecessor bill No. 12360 was rejected and that No. 15460 itself was previously failed at second reading and sent back for revision before this vote, while other sources describe the result more narrowly as a first-reading approval tied to EU integration and customs rules.
Background
Two earlier attempts to pass the parcel-tax bill — in May and at the beginning of September — failed to gather enough votes, making the September vote the third try. On 29 July, a newly formed Cabinet of Ministers submitted a new version of the bill to parliament. From 1 July, European duties of 3 euros per parcel worth up to 150 euros came into effect (previously not subject to import duty). The customs bill is expected to take effect from 1 July 2027 to allow time to build the technical system for taxation. From 1 October, Moldova is set to begin charging 20% VAT on purchases up to 150 euros on international online platforms.