25 January 2022, Tuesday, 17:45 204

Rada Increases VAT Base For Import Of Goods In International Parcels For Individuals From EUR 100 To EUR 150

Редактор: Tetiana Herasimova

The Verkhovna Rada has increased the base for levying value added tax (VAT) on imports into the customs territory of Ukraine of goods in international postal and express shipments to the address of the recipient - an individual from EUR 100 to EUR 150.

A total of 274 and 237 parliamentarians voted for the adoption of bills Nos. 4278 and 4279 as a whole, respectively, with the minimum required 226, Ukrainian News Agency reports.

The documents harmonize the provisions of the Tax and Customs Codes of Ukraine in terms of determining the taxation base for VAT and duty when importing goods into the customs territory of Ukraine in international postal and express shipments by fixing that the taxation base for value added tax is part of their customs value (for legal persons or natural persons - entrepreneurs) or a part of their total invoice value (for natural persons), which exceeds the non-taxable minimum (the equivalent of EUR 150).

It also establishes the possibility of deferring the payment of value added tax - within 30 days from the date of registration of the temporary register with the simultaneous submission of an additional register.

Besides, it introduces electronic declaration of international postal and express shipments by submitting relevant registers (temporary and additional) by postal operators and express carriers, determining the information entered in such registers, establishing the procedure and deadlines for their submission to the customs authority.

It is also proposed to expand the list of goods, the movement (shipping) of which is prohibited in international postal and express mail, by including in such a list alcoholic beverages and/or tobacco products that are moved (sent) to the address of citizens or that are sent by citizens regardless of cost, and also for sending goods by international mail that are prohibited for movement in accordance with the legislation of Ukraine.

As Ukrainian News Agency earlier reported, in November 2018, the Verkhovna Rada introduced a value-added tax on the import of goods in international mail in the amount of more than EUR 100 for one individual recipient.

On December 7, 2017, the Rada limited the duty-free import of goods to Ukraine to three parcels per month, worth EUR 150 each.