In early September 2026, two pivotal legislative developments took place in Ukraine, directly impacting the financial and socio-legal interests of Ukrainian citizens residing both at home and abroad — particularly the sizable diaspora in Germany.
The Parliamentary Committee on Finance, Tax, and Customs Policy recommended the adoption of government draft laws (No. 15112-D and No. 15460), phasing out the tax exemption for commercial postal imports under €150 (while maintaining the existing system and the €45 gift limit during the transitional period).
Concurrently, Law of Ukraine No. 4851-IX entered into force, amending the Law on Mandatory State Pension Insurance and establishing unconditional statutory protection for employee pension records even when employers accumulate tax arrears.
Here is a breakdown of how postal shipping between Germany and Ukraine will change and how citizens can verify their social insurance record remotely.
Tax on Commercial Parcels: End of the €150 Exemption Threshold
The legislative initiative harmonizes Ukraine’s fiscal framework with European Union standards, where a similar €22 exemption threshold was repealed in 2021. The core objective is curbing shadow commercial imports of electronics and branded merchandise via split shipments.
Key Rule for E-Commerce Purchases: Value Added Tax (VAT at 20%) will apply to all commercial goods acquired on foreign marketplaces (Amazon, AliExpress, eBay, ASOS, etc.), starting from €0.
Technical Framework:
- European IOSS (Import One Stop Shop) Model: The obligation to collect and remit tax is placed directly on digital marketplaces and postal couriers. Shoppers will see the final total including Ukrainian VAT directly at online checkout.
- Customs Duty: Standard customs duty (10%) applies only when the total invoice value of the parcel exceeds €150 (charged exclusively on the excess amount).
- Implementation Timeline: Full fiscalization is scheduled for January 1, 2027, following automated data integration between Ukraine’s State Customs Service and international postal logistics hubs.
Personal Gift Parcels from Germany: What Stays Tax-Free
For hundreds of thousands of Ukrainians in Germany sending personal care packages, food items, or clothing to relatives, dedicated customs provisions apply:
Tax-Free Threshold for Personal Gifts: Shipments classified as “person-to-person” (C2C) containing no commercial invoices are exempt from VAT and duties up to a declared value of €45.
If packages contain gifts or personal effects exceeding €45 in declared value, logistics carriers (Meest, Nova Poshta Global, Ukrposhta / Deutsche Post) assess VAT and administrative clearance fees on the surplus value under simplified declaration procedures.
Comparative Guide for International Shipments
| Shipment Type | VAT (20%) | Customs Duty (10%) | Documentation & Clearance |
|---|---|---|---|
| Marketplace Order (up to €150) | From the first cent (€0) | Not assessed | Automatic collection at checkout |
| Marketplace Order (over €150) | 20% on entire value | 10% on amount above €150 | Full customs declaration |
| Personal Parcel / Gift (up to €45) | Tax-Exempt | Not assessed | Simplified CN23 declaration marked “Gift” |
| Personal Parcel (over €45) | 20% on value exceeding €45 | Charged if exceeding €150 | Detailed CN23 declaration of contents |
| Unaccompanied Luggage (Relocation) | Exempt within €150 | Not assessed | Documentation proving personal relocation baggage |
Pension Record Protection: Employee Rights Secured Against Unpaid Contributions
The second major reform addresses social welfare protections for citizens approaching or reaching statutory retirement age (60–65 years):
Historically, if an employer accrued wages on paper but accumulated Single Social Contribution (ESV) arrears due to bankruptcy or mismanagement, the Pension Fund of Ukraine (PFU) routinely expunged those qualifying months and years from the worker’s official pension record.
What Changed with Law No. 4851-IX:
- Presumption of Worker Good Faith: All verified periods of employment are now unconditionally credited toward the pension insurance record, provided the employer timely submitted personalized payroll reports. Non-payment of funds into state treasury accounts can no longer justify denial of credited service.
- State Debt Collection: The Pension Fund and State Tax Service must pursue corporate arrears independently through judicial channels without curtailing individual citizen entitlements.
Importance for Ukrainian Pensioners in Germany:
Older Ukrainian refugees claiming old-age basic security in Germany (Grundsicherung im Alter nach SGB XII) are legally required to draw their Ukrainian statutory pensions (if eligible by age and qualifying service) and present benefit statements to the local German social welfare office (Sozialamt) for benefit offsetting.
Under the new law, completing pension determinations remotely via the “Diia” portal or the PFU web portal has become much more straightforward, sparing elderly citizens protracted litigation over past employer non-compliance to validate mandatory qualification minimums.
Sources of Information
- Yurydychna Gazeta: Abolition of the €150 Exemption for International Parcels: Draft Laws Recommended
- Ekonomichna Pravda: Draft Law on Taxation of Foreign Marketplace Goods
- Sudovo-Yurydychna Gazeta: PFU Clarifies Pension Insurance Record Rules Despite Unpaid ESV
- Verkhovna Rada of Ukraine: Law on Streamlining Verification of Insurance Records