The Verkhovna Rada of Ukraine intends to increase the non-taxable cost of international parcels for individuals from 100 euros to 150 euros and to appoint the postal operator and the express delivery company responsible for paying taxes on international postal and express deliveries.
Some 346 MPs backed at first reading bill No. 4278 on amendments to the Tax Code of Ukraine (regarding the taxation of goods that are moved (sent) in international postal and express mail).
Some 346 MPs also backed related bill No. 4279.
The document proposes to increase the non-taxable value of goods imported into the customs territory of Ukraine in international postal and as express deliveries to the address of the recipient – an individual from 100 euros to 150 euros in order to unify approaches, simplify administration and harmonize the norms of the Customs and Tax Codes.
It is also proposed to determine the postal operator and express delivery company responsible for calculating and paying value added tax to the budget when importing goods into the customs territory of Ukraine in international postal and express parcels, if they declare such goods by giving access to the registers (temporary and/or additional).
The bill proposes to establish 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 presentation of an additional register.
In addition, it is planned to simplify the declaration of goods, the value of which exceeds 150 euros, but does not exceed the equivalent of 10,000 euros by refusing the N-16 declaration and giving access to an additional register. So, according to the requirement of the bill, goods that are sent to one recipient-individual in one shipment from one sender in international parcels and as express delivery, the total invoice value of which is more than 150 euros, but not more than 10,000 euros, are declared by the express delivery company/postal operator via giving access to registers (temporary and/or additional) of international express deliveries or by a citizen (his authorized person) in the manner prescribed for citizens.
