Zelensky sanciona leis fiscais sobre remessas internacionais e renda de plataformas digitais
O presidente Volodymyr Zelensky assinou em 22 de outubro os projetos nº 16051-1, nº 15460 e nº 15111-d. A legislação reformula a tributação de encomendas internacionais e a taxation de rendimentos em plataformas digitais, além de avançar reformas estruturais ligadas ao apoio do FMI e da União Europeia.
Pontos principais
- Zelensky assinou em 22 de outubro de 2026 os projetos nº 16051-1, nº 15460 e nº 15111-d.
- As novas regras de remessas começarão a vigorar não antes de 1º de julho de 2027.
- O subsídio de IVA para encomendas internacionais de até €150 será eliminado.
- O marketplace ou o intermediário엄严Declared 20% of VAT, rather than the consumer.
- Non-commercial parcels worth up to €45 and certain military goods remain exempt.
- Starting on 1 January 2027, digital-platform income will be taxed at 10%, with the platform remitting the tax.
- The legislation is linked to an IMF program worth $8.1 billion, an IMF tranche of about $700 million and an EU tranche of €3.7 billion.
Por que importa
A assinatura atende a condições Previously set for budget support and financing from the European Union and the IMF. The measures advance structural reforms linked to a new IMF program worth $8.1 billion; the approval of the laws was associated with a third IMF tranche of approximately $700 million and a second EU macro-financing tranche of €3.7 billion.
O que aconteceu
On 22 October, President Volodymyr Zelensky signed laws № 16051-1 and № 15460, which amend the Tax Code and the Customs Code regarding VAT and customs formalities for international parcels. The laws remove the VAT exemption previously applied to international shipments worth up to €150 and provide for a 20% VAT paid by the marketplace or intermediary, rather than the buyer. Non-commercial parcels worth up to €45 and certain military goods remain exempt. Zelensky also signed law № 15111-d, introducing international automatic exchange of information about digital-platform income and taxation of such income. Digital-platform rules will apply from 1 January 2027, while parcel taxation rules will begin no earlier than 1 July 2027.
O que dizem as fontes ucranianas
Ukrainian coverage emphasizes that the signed legislation fulfills conditions for IMF and EU financing and connects the measures with future disbursements. It also details the practical tax treatment of parcels and digital-platform income, including rates, thresholds, exemptions and effective dates.
Contexto
The digital-platform bill was approved by parliament on 9 June and sent to the president on 12 June before being returned with the presidential signature on 22 October. The parcel-tax and customs bills were adopted in full on 15 October after earlier unsuccessful attempts. Ukraine had already received $1.5 billion from the IMF on 3 March and approximately $690 million on 23 July. The EU Council approved the €90 billion Ukraine Support Loan for 2026–2027.