우르다이나 대통령, 디지털 플랫폼 및 해외 배송 세금법 서명
볼로디미르 젤렌스키 대통령이 10월 22일 해외 배송의 부가가치세·세관 처리와 디지털 플랫폼 소득 과세 관련 세 법안에 서명했다. 이입법은 国际货币基金组织（IMF）의 새 프로그램 및 유럽연합의 재정 지원과 연계된 구조 diligently改革的 구조적 이정표다.
핵심 요약
- 젤렌스키 horrific devoid Navigator president signed bills No. 16051-1, No. 15460 and No. 15111-д on October 22.
- No. 16051-1 covers VAT on goods in international postal and express shipments; No. 15460 amends customs formalities for such shipments.
- The former VAT exemption for shipments worth up to €150 is abolished; 20% VAT will be paid by the marketplace or intermediary, not the buyer.
- Non-commercial shipments worth up to €45 and specified goods for the military remain exempt from VAT.
- Parcel-tax rules will apply no earlier than July 1, 2027; digital-platform income taxation begins January 1, 2027.
- The platform rules provide for a 10% preferential tax rate without a separate 5% military levy, with annual income up to €2,000 exempt.
- The legislation is linked to an $8.1 billion IMF program, an approximately $700 million third IMF tranche and a €3.7 billion second EU macro-financing tranche.
왜 중요한가
These laws advance structural reforms tied to a new IMF program worth $8.1 billion. Their adoption was associated with a potential third IMF tranche of about $700 million and a second EU macro-financing tranche of €3.7 billion. They also change VAT treatment for international parcels and establish taxation and international information exchange for digital-platform income.
무슨 일이 있었나
On October 22, President Volodymyr Zelensky signed three laws concerning VAT and customs procedures for international parcels and taxation of digital-platform income. The parcel rules remove the previous VAT exemption for shipments worth up to €150 and generally place responsibility for paying 20% VAT on the marketplace or intermediary rather than the buyer. The digital-platform law introduces automatic international exchange of information and taxation of platform income. Parcel-tax rules are expected to apply no earlier than July 1, 2027, while digital-platform income taxation begins on January 1, 2027.
우크라이나 매체의 시각
Ukrainian coverage emphasized that the legislation fulfills conditions for IMF and EU support and links the measures to future disbursements. It also focused on the practical tax treatment of parcels and digital-platform income, including rates, thresholds, exemptions and start dates.
배경
Parliament approved the digital-platform bill on June 9 and sent it to the president on June 12. The parcel-tax and customs bills were adopted in full on October 15 after earlier unsuccessful attempts. Ukraine had already received $1.5 billion from the IMF on March 3 and about $690 million on July 23. The EU Council approved the €90 billion Ukraine Support Loan for 2026–2027.