The Cabinet of Ministers of Ukraine has approved a draft law developed by the Ministry of Finance to amend the Customs Code in terms of regulating the rules for taxation of international parcels. In the near future, the draft law will be submitted to the Verkhovna Rada of Ukraine.
The government's draft law is bundled with the main draft law No. 15112–д on amendments to the Tax Code, which is currently under consideration by the Verkhovna Rada of Ukraine.
Together, these two documents create a holistic legal framework for the introduction of a modern European model of taxation of distance sale of goods in Ukraine.
During the preparation of the new draft law, the results of consultations were used and all agreed decisions and approaches developed during an active dialogue with MPs, business, postal operators and express carriers were kept unchanged.
The key change in the reform is the introduction of VAT on imported goods purchased through marketplaces, starting from 0 euros (currently parcels worth up to 150 euros are not subject to VAT).
The approved government draft law will provide customs and technical mechanisms for the implementation of this reform so that it is as convenient and invisible as possible for citizens:
- responsibility on marketplaces: the obligation to accrue and pay VAT will be imposed on the trading platforms themselves (electronic interfaces) or their intermediaries, and not on the Ukrainian buyer;
- declaration: declaring goods in postal and express shipments in case of their remote sale will be carried out by a postal operator or express carrier on the basis of special registers. The peculiarities of the application of exchange rates for tax calculation have been established;
- accounting and guarantees: requirements are introduced for the accounting of marketplaces, their representatives in Ukraine (for non-resident marketplaces) and a special guarantee for the application of the distance selling scheme;
- transition period without fines: a transition period is provided for the adaptation of postal operators, express carriers and marketplaces. During the first year, no administrative liability will be applied for unintentional errors related to incomplete or late payment of VAT for parcels up to €150 – provided that the tax itself is paid in full.
The current system of tax incentives for foreign online sellers creates unequal conditions for Ukrainian businesses and hinders the development of national production.
It is expected that the implementation of the reform will attract about UAH 10 billion per year to the Ukrainian budget. In addition, the adoption of this package of legislation is an important step towards harmonization of Ukrainian legislation with EU legislation and is one of the structural beacons of the Memorandum with the IMF.
It is assumed that the new rules of distance trading will come into force no earlier than January 1, 2027, after a separate decision of the Government on the readiness of interested participants to implement a new model of taxation of the distance sale of goods, in particular the introduction of the necessary IT systems.
The State Service for Special Communications and Information Protection of Ukraine has approved the Methodology for Assessing Cybersecurity Risks, which establishes a unified approach to identifying and assessing cybersecurity risks for public authorities, critical infrastructure operators and owners (managers) of critical information infrastructure facilities.
The relevant order of the Administration of the State Service of Special Communications No. 402 of June 2, 2026 was registered with the Ministry of Justice of Ukraine on June 18, 2026 under No. 880/46274.
The Methodology was developed to comply with the General Requirements for Cyber Protection of Critical Infrastructure Facilities, approved by Resolution of the Cabinet of Ministers of Ukraine No. 518 of June 19, 2019, and the Minimum Requirements for the Protection of Information, Electronic Communication, Information and Communication and Technological Systems, approved by the Resolution of the Cabinet of Ministers of Ukraine No. 373 of March 29, 2006.
The document defines uniform approaches to:
- identification of critical assets and their classification;
- identification of current cyber threats and vulnerabilities;
- conducting qualitative and quantitative assessment of cybersecurity risks;
- determination of the level of risk using the risk matrix;
- planning of risk management activities and preparation of relevant reporting.
A feature of the Methodology is a combination of qualitative and quantitative approaches to risk assessment. The document provides for the use of modern mathematical methods of analysis, in particular the Bayesian method, which allows you to refine the risk assessment based on new information about cyber incidents, cyber threats and changes in the state of security of systems.
The Methodology also defines the procedure for forming a list of cybersecurity risks, preparing plans for their processing and conducting regular review of the assessment results. Risk assessment should be carried out at least once a year, as well as in case of significant changes in information processing systems or processes.
The introduction of the Methodology will contribute to the introduction of a risk-based approach to cyber protection, increasing the level of resilience of information systems of government agencies and critical infrastructure operators, as well as harmonizing national cybersecurity risk management practices with international standards and recommendations.
The Cabinet of Ministers of Ukraine re-approved the draft Customs Code and submitted it to the Verkhovna Rada, as required by law. This was announced by Prime Minister of Ukraine Serhii Koretskyi
The new version of the Customs Code should ensure the transformation of Ukrainian customs into a modern European-style security border.
In accordance with the law, in connection with the formation of the new Government, the draft of the new Customs Code, which was submitted by the Government and registered in the Verkhovna Rada of Ukraine under No. 15295, is considered withdrawn. The new draft law, completely identical to the previous one in content, was re-approved at a meeting of the Cabinet of Ministers of Ukraine and will be sent to the Parliament in the near future. According to consultations held with MPs, work in the committees of the Verkhovna Rada on the preparation of the draft of the new Customs Code for the first reading has not stopped and will continue with the new draft law.
Structurally, the project is built according to the logic of European customs legislation. Chapters I–IX correspond to the structure of the EU Customs Code at the level of chapters and chapters. Sections X–XI implement the provisions of certain EU regulations. Chapters XII–XV cover provisions at the national level, and Chapters XVI–XVII contain transitional provisions necessary for the functioning of the system before Ukraine's accession to the EU.
The main innovations and changes (in comparison with the current legislation) are a complete transition to the EU customs terminology, a system of authorizations, customs procedures has been agreed, a European approach to decision-making, declaration, customs debt, guarantees, exemptions from customs duties, etc. has been provided.
The document ensures the continuity of business processes, in particular, perpetual authorizations will continue to be valid, and fixed-term authorizations will continue to be valid until the expiration of their validity or relevant operations.
It is expected that the adoption of the new Customs Code will contribute to Ukraine's further integration into the customs area of the European Union, as well as help Ukrainian businesses adapt to European rules in advance, optimize logistics and production processes, and increase competitiveness.
The State Service for Special Communications and Information Protection of Ukraine, together with the Security Service of Ukraine, is working on updating the open list of prohibited software and network equipment, the use of which poses a threat to Ukraine's cybersecurity. Particular attention is paid to software products related to sanctioned companies and the aggressor state, in particular solutions based on 1C and BAS.
The creation of such a list is provided for by the Law of Ukraine "On the Basic Principles of Ensuring Cybersecurity of Ukraine". Its main goal is to minimize cyber risks and protect state information resources, business, and critical infrastructure from possible threats.
The List is a dynamic tool that will be constantly updated depending on the sanctions policy of the state and the decisions of the National Security and Defense Council.
The list is filled in accordance with the decrees of the President of Ukraine on the application of sanctions.
One of the key areas of work remains software related to 1C and BAS. These systems are still widely used by Ukrainian businesses for accounting, personnel and management accounting.
The State Service of Special Communications notes that the use of such products can pose serious risks to information security, especially if the software has a connection with sanctioned persons or companies of the aggressor state.
A separate problem is when enterprises order individual software solutions from sanctioned companies instead of purchasing finished products.
The National Bank of Ukraine proposes to amend the procedure for opening and closing user accounts by providers of payment services for account maintenance.
This is due to the need to take into account certain requirements of the Law of Ukraine "On Amendments to Certain Legislative Acts of Ukraine on the Development of Financial Inclusion in Ukraine".
The draft law proposes to amend Section I of the Instruction on the Procedure for Opening and Closing Accounts for Users by Providers of Payment Services for Account Maintenance, approved by NBU Board Resolution No. 162 of July 29, 2022.
According to the amendments, a financial inclusion bank, on the basis of the relevant agreement, has the right to engage a commercial agent to advise, offer, prepare and conclude bank account/bank deposit/escrow account agreements by such a commercial agent on behalf of the financial inclusion bank.
The agreement concluded between the financial inclusion bank and the commercial agent must contain requirements for the commercial agent to advise, offer, prepare and conclude bank account/bank deposit/escrow account agreements on behalf of the financial inclusion bank.
The relevant provisions are contained in the draft resolution of the Board of the National Bank of Ukraine "On Amendments to the Instruction on the Procedure for Opening and Closing Accounts for Users by Providers of Payment Services for Account Maintenance" (hereinafter - the draft resolution), which is proposed for discussion.
You can familiarize yourself with the materials for discussion at the links:
- draft resolution;
- analysis of the impact of the draft resolution;
- Comparative table to the draft resolution.
Comments and proposals to the draft resolution are accepted in accordance with the form for submitting comments and proposals until August 10, 2026 inclusive.
