Analysis of the Draft Law:<\/p>\n
Greetings. As a lawyer specializing in customs and tax law, I have analyzed the draft amendments to the Customs Code of Ukraine. Below is a detailed analysis of the document, prepared for a professional understanding of the changes.<\/p>\n
### 1. Essence of the Draft Law
\nThe draft law aims to reform the system of taxation and customs clearance of goods imported into Ukraine via international postal and express shipments within the scope of “distance selling” (e-commerce). The primary goal is the introduction of special VAT administration rules for electronic interface enterprises (marketplaces), both residents and non-residents. The project establishes new mechanisms for declaration, tax payment, and the use of guarantees, aligning Ukrainian customs legislation with the relevant EU directives (in particular, regarding the “VAT e-commerce package”).<\/p>\n
### 2. Structure of the Project and Main Changes
\nThe structure of the project involves making targeted but systemic changes to a number of articles of the Customs Code (CC), including:
\n* **Terminology (Art. 4):** Supplemented with the definitions of “distance selling of goods” and “electronic interface enterprise,” specifying that they are used as defined in the Tax Code.
\n* **Taxation Mechanism (Art. 234, 374):** The approach to the object of taxation is changed \u2014 the emphasis shifts to the mandatory payment of VAT on distance selling transactions, while the procedure for calculating import duty is clarified.
\n* **Declaration (Art. 236):** Transition to declaration via datasets (electronic registers), which simplifies the procedure for postal operators and express carriers.
\n* **Special Sections (Art. 374\u00b9, 455\u00b9, 455\u00b2):** New norms regulating the registration of VAT payers, tax calculation in foreign currency, and interaction between customs and marketplaces.<\/p>\n
**Compared to previous practice:** Previously, declaration was primarily “registry-based” linked to invoice value; now, separate regulation is introduced for “distance selling” goods, where the status of the electronic platform as a taxpayer is key.<\/p>\n
### 3. Key Provisions Important for Stakeholders<\/p>\n
* **For business (marketplaces and carriers):**
\n * The concept of an “optional guarantee” (Art. 310) is introduced to ensure VAT payment, the amount of which is set at 100,000 euros.
\n * A possibility for VAT payment in foreign currency (EUR\/USD) is provided, which significantly simplifies administration for non-residents.
\n * A requirement for registration with customs authorities as VAT payers is established.<\/p>\n
* **For legislators and experts:**
\n * The moment of the tax obligation occurrence for distance selling is changed \u2014 it is now linked to the date the seller receives payment for the goods, rather than solely to the date of their importation.
\n * A presumption of “simplified customs control” for shipments declared via registers has been introduced, which should accelerate logistics.<\/p>\n
* **For citizens:**
\n * The 150-euro threshold is maintained; however, the declaration procedure for distance selling goods becomes automated \u2014 in effect, the buyer pays the tax during checkout on the marketplace, and customs formalities are handled by the operator\/intermediary on their behalf.
\n * A “transition period” is established (Clause 95-2 of the Final Provisions): exemption from administrative liability for violations related to VAT calculation\/payment within one year after the system’s launch, providing time for business adaptation.<\/p>\n
**Important nuance:** The draft contains a provision that the procedure for applying these rules comes into effect only after an official decision by the Cabinet of Ministers regarding readiness to implement the distance selling rules, which creates a protective mechanism against the premature start of unprepared processes.<\/p>\n
Analysis of the Explanatory Note:<\/p>\n
Greetings. As a lawyer with many years of experience, I have analyzed the document you provided. Below is a concise analysis of the essence, reasons, and consequences of the proposed changes.<\/p>\n
### 1. Essence of the Draft Law
\nThe draft law is aimed at a comprehensive change in the rules of customs clearance and taxation of goods imported into Ukraine via international postal and express shipments, particularly within the scope of distance trade (online orders). The main goal is to integrate Ukrainian customs legislation with EU requirements and adapt it to the new rules of VAT administration for goods purchased through electronic platforms.<\/p>\n
### 2. Reasons and Necessity of Adoption
\nThe author of the explanatory note highlights three key reasons for the necessity of changes:
\n* **Euro-integration obligations:** Harmonization of Ukrainian law with EU Directives (specifically regarding VAT and the exemption of small consignments of goods from taxes), as well as the fulfillment of obligations to the IMF and the EU within the framework of signed Memorandums.
\n* **Tax consistency:** The need to synchronize the Customs Code with corresponding amendments to the Tax Code of Ukraine that regulate VAT on the distance selling of goods.
\n* **Fiscal efficiency:** Providing mechanisms that will allow for the effective administration of tax revenues from the growing volume of cross-border e-commerce.<\/p>\n
### 3. Main Consequences for Stakeholders
\nThe draft law will have significant consequences for business, the state, and consumers:
\n* **For business (marketplaces and logistics operators):** The duty to pay customs duties and administer VAT is placed upon postal operators, express carriers, and, most importantly, **electronic interface enterprises** (online platforms). A system of accounting and special requirements for the declaration of goods are introduced for them.
\n* **For the state budget:** A significant financial effect is expected \u2014 additional revenues to the treasury are estimated by the project authors at **10 billion hryvnias per year**.
\n* **For citizens:** The change in VAT collection rules may affect the final cost of goods when ordering from foreign online stores. At the same time, the law establishes a transition period that exempts businesses from administrative liability for certain violations related to VAT payment, which should soften the adaptation period to the new rules.
\n* **For customs authorities:** The powers regarding the control of goods valued up to 150 euros are clearly defined, which will allow for the standardization of customs clearance procedures.<\/p>\n
Analysis of other documents:<\/p>\n
Greetings. As a lawyer with many years of tenure, I have analyzed the provided documents regarding Draft Law No. 15460. This is a fundamental initiative aimed at reforming customs procedures for postal shipments. Below is the analysis in the format of answers to your questions.<\/p>\n
### 1. Position of the document authors regarding the draft law
\nThe authors of the documents \u2014 the Cabinet of Ministers of Ukraine, the Committee on Finance, Tax and Customs Policy, as well as the Committee on Ukraine’s Integration into the EU \u2014 **support** this draft law. They view it as a necessary step for harmonizing Ukrainian legislation with European Union norms, particularly regarding rules for the distance selling of goods, and as a means to fulfill international obligations to the IMF. At the same time, the relevant committees emphasize the need to take into account technical and legal comments and ensure alignment with other normative acts to avoid legislative conflicts.<\/p>\n
### 2. Main provisions of the draft law
\nFor specialists, businesses, and citizens, the following aspects are most important:
\n* **Change in declaration rules:** The use of registers (temporary and additional) as a full-fledged substitute for customs declarations for postal and express shipments is introduced. This simplifies the procedure for business and postal operators, minimizing the bureaucratic burden.
\n* **Status of electronic interface enterprises:** The draft law introduces the concept of “electronic interface enterprises” (platforms through which distance selling is carried out). They and their intermediaries become responsible for the calculation and payment of VAT, which fundamentally changes the approach to tax administration when importing goods for individuals.
\n* **Taxation features and exchange rates:** Clear rules for determining the tax base for distance selling are established. It is important that special exchange rates will apply for VAT (depending on whether the seller is a resident or a non-resident), which allows for avoiding ambiguities during currency conversion at the time of the transaction.
\n* **Payment security (guarantees):** A requirement to provide an optional guarantee (individual security) at the level of 100,000 euros is introduced for VAT payers \u2014 electronic interface enterprises. This creates a “safety cushion” for the budget, but at the same time, it is a significant financial barrier for companies.
\n* **Exemption from liability:** A transition period (one year) is provided for businesses, during which officials will not bear administrative liability for errors in VAT payment (provided the tax is paid in full), which is an important signal of loyalty during the adaptation to the new rules.
\n* **Customs control:** The automated risk management system will reduce the volume of customs control for shipments going through electronic interfaces, which should accelerate logistics for end consumers.<\/p>\n
*As a lawyer, I will add:* although the project looks progressive, it carries significant risks for non-residents, who must register with Ukrainian customs authorities and provide access to account records. I recommend that businesses start preparing to update IT systems to meet the account record requirements now, as 1,095 days (3 years) of data storage for audits is a standard but serious obligation.<\/p>\n