In 2026, the Ukrainian state budget risks losing about 27 billion UAH due to tax exemptions on international postal shipments valued at no more than 150 euros. According to current legislation, such packages are exempt from VAT, which leads to significant losses for the country.
This is reported by Finway
Problem of increasing volumes of exempt shipments
Over the past four years, from 2022 to 2025, the value of international packages arriving in Ukraine from abroad using exemptions has increased by more than 50%. This is particularly exploited by Chinese online stores, which account for about 81% of the total volume of packages. Experts also note that according to a study by Copenhagen Economics, nearly 65% of these shipments have undervalued prices in the accompanying documents.
Legislative initiatives and support for domestic producers
Tax policy expert from the Economic Expert Platform Myroslav Laba emphasizes that the volume of tax-exempt packages is increasing every year. According to his forecasts, in 2026, the total value of such shipments will reach about 130 billion UAH, and the budget losses from unpaid VAT will amount to 27 billion UAH.
“The volume of tax-exempt packages is growing year by year. If we consider the projected changes in this indicator by the end of 2026, the total value of such international shipments will likely be 130 billion UAH. That is, the amount of VAT not received by our budget (20% of the value) will reach 27 billion UAH. These are real losses in customs revenues,” the expert detailed.
Myroslav Laba also emphasized that bill No. 15112-d, which has been registered in the Verkhovna Rada, proposes to abolish the tax exemption for packages valued at up to 150 euros. According to him, this initiative has not only a fiscal but also an economic goal — to stimulate the development of Ukrainian producers, who are currently forced to compete with cheap imported goods, mainly from China. Laba pointed out that state policy must be consistent: on one hand, the “National Cashback” program provides subsidies to Ukrainian producers, while on the other hand, significant exemptions are granted to foreign companies.
Currently, legislative changes are being considered in parliament: the revised bill No. 15112-d regarding amendments to the Tax Code and bill No. 12360 regarding the Customs Code. The Verkhovna Rada Committee on Finance, Taxation, and Customs Policy has already recommended supporting these documents, and they may soon be put to a vote in the session hall.