Parcel Taxation 2025: Fiscal Control

Parcel taxation in 2025 is a complex and hotly debated issue for Ukrainian society, especially considering the broad shift to online shopping and the work of many Ukrainians with foreign marketplaces. Fiscal pressure on import shipments aims not only to fill the budget, but also to stimulate local production, counteract grey imports, and ensure fair competition for domestic businesses.

Current parcel taxation rules
As of November 2025, the current model is:

• Duty-free limit — 150 euros per parcel.
• If the parcel value exceeds 150 euros (including shipping), on the excess amount the following charges apply: VAT — 20% and import duty — 10%.
• The limit applies only to private individuals. For commercial consignments, thresholds are lower and declaration rules are stricter.

Example:
If you order a product from a foreign marketplace for 200 euros, then on the 50 euros over the limit you pay 10% duty (5 euros) and 20% VAT (10 euros), totaling 15 euros in tax.

Legislative initiatives for 2024–2025
Recently, the intensity of discussions about new rates and changes to parcel taxation legislation has sharply increased:
Radical limit reduction: the Verkhovna Rada registered a bill to lower the duty-free limit to 45 euros, but it has sparked fierce criticism, especially regarding the social impact on low-income households and small entrepreneurs.
NBU proposals: In October 2025, the NBU proposed taxing even parcels under 150 euros, citing a major budget deficit and the need for new revenue sources during wartime; the report claims this step would have minimal economic impact but would reduce currency outflows for consumer imports.
MPs and experts have warned of risks: possible reduction of petty imports, added burdens for small businesses, lower financial inclusion, and extra pressure on consumers.

Practical nuances
The list of goods is important: Ukrainian law also defines additional goods prohibited for postal import (weapons, medicines, certain electronics).
The total value of all international shipments received in one recipient’s name on a single day is considered: if several parcels collectively exceed 150 euros, taxes apply to the excess.
Additional charges: postal operators often collect their own fee for customs clearance services (usually 2–3% of the declared value).

Comparison with EU experience
EU countries have steadily lowered duty-free import thresholds for several years — since 2021 even small non-EU parcels are subject to VAT via the IOSS model.
Countries in wartime or post-crisis economies adopt strict policies to support domestic producers and combat gray imports.
However, total fiscalization of minor purchases negatively affects consumers, fuels dissatisfaction, and leads to avoidance schemes (“gift wrapping,” staged gifting, etc.).

Key challenges, positions, and risks

1. CFOs and economists stress: overtaxing small imports threatens to push trade into the shadows, undermines trust in fiscal policy, and fuels the gray market — it cannot save the budget, for which large importers and corporations are more important.
2. Business and civic groups demand protection for users and small crafters, simplification for honest private persons, and dialogue on fair rates and hybrid solutions for vulnerable groups.
3. The state and regulators stress the critical threat of “unnecessary imports” and the need for fiscal control to ensure macrofinancial stability.

Conclusions and recommendations
Parcel taxation is a balance between fiscal necessity and social fairness. In 2025, the current 150-euro threshold is in force, but the issue is hotly debated and subject to change. Parliament initiatives should be watched closely; all purchases should be declared, value confirmed, and rights understood during customs clearance. Businesses should optimize logistics, combine or split shipments, use local warehouses, and work legally.
Expect gradual tightening of requirements: average order value will rise, but the “duty-free loophole” for small orders is still alive — the window of opportunity for savvy buyers in 2025 is not yet closed.

Author – Yuliia Popadyn, attorney at tax and customs law practice of the WINNER Law Firm. If you have any questions or issues related to taxation, customs clearance, or the optimization of online orders, please contact WINNER Law Firm for qualified legal support and the protection of your interests.