On 15 October 2026, the Ukrainian parliament approved a legislative package (Law No. 5025-IX and Law No. 5026-IX) amending the Tax Code and Customs Code to align cross-border e-commerce taxation and customs controls with EU standards. The package eliminates the VAT exemption on cross-border international deliveries (parcels) valued under EUR 150. Instead, it mandates a 20% VAT on distance sales of physical goods, requiring foreign and domestic digital marketplaces (electronic interface enterp…