Concerning this innovation, that  ONLY three packages from abroad with goods  worth up to 150 euros each, received by an individual person during a calendar month  are not taxable, was written a lot, also the illiteracy of this formulation was discussed. But there are still many questions, including when this rule comes into force?

The law itself states that tis rule  will be effective from January 1, 2018. We think  that the entry into force of this rule since January 2018 contradicts the tax legislation - the principle of stability. According to paragraph 4.1.9 of the Tax Code of Ukraine: changes in the elements of taxes and fees can not be made later than six months before the start of a new budget period.

Update 3.1.2018: The introduction of the new limitation was now postponed to 01.01.2019!