November 8, the Verkhovna Rada has voted for draft law No. 9260 “On amendments to the Tax code of Ukraine and some other legislative acts of Ukraine to improve the administration and revision of the rates of certain taxes and fees”.
Adopted on first reading amendments to the Tax code that reduced tax-free prices international parcels from 150 to 100 dollars, will lead to the increase of the value of Internet purchases by 50% and increase tax revenues with them, more than 16 times. As pointed out by the representatives of the Association of online shoppers will not only deprive many Ukrainians of the opportunity to acquire favorite things on the Internet, but also to increased smuggling, which unsuccessfully attempts to fight the government.
According to experts, drawing on international experience, we can predict that the lowering of the limit on tax-free import of goods in international mail and international Express shipments can not only not bring the desired income, but generally cause damage to the state budget, since revenues from postal operators and Express carriers will decrease, and the state will be forced to spend funds to administer the process of import parcels (increase in staff, new software, etc.).
Simple calculations: when ordering from abroad the goods in the amount of 200 euros, you must pay the 10% import duty and 20% VAT, which is charged on the difference between the value of the product (200 euros) and a limit of 150 euros.
It turns out that the value of 200 euros you have to pay 11 euros taxes and fees: (200- 150) * 10% = 5 Euro (import duty), ((200 — 150) + 5) * 20% = 11 the Euro (VAT included), 5+ 11= 16 euros.
In the case of adoption of a mechanism that offers the Ministry of Finance of Ukraine, in case you purchase goods worth the same 200 euros will now have to pay 51,2 EUR taxes and fees, 16 times more than now: 200* 10% = 20 € (import duties), (200 + 20) * 20% = 44 euros (VAT), 20 + 44 = 64 euros.
In the case of adoption of a mechanism that offers the Ministry of Finance of Ukraine, in case you purchase goods worth the same 160 Euro now will have to pay 51,2 EUR taxes and fees, 16 times more than now: 160 * 10% = 16 € (import duties), (160 + 16) * 20% = 35,2 euros (VAT), 16 + 35,2 = 51,2 Euro.
The experts also drew attention to another feature of the bill that significantly increases korruptsinogennostj the entire customs system of Ukraine, and so is one of the most corrupt. We are talking about the fact that customs officers have the right to unilaterally change the cost of the parcels from which tax is calculated. So, if you receive regular parcels of used goods from relatives abroad, You will pay duty and VAT from the calculation of the total cost of such a new product, if so decided by the customs officials.