According to the draft budget and tax policy for 2027, the VAT exemption will apply only to universal postal services provided by national operators. The authors propose that other postal and courier services be subject to VAT on a general basis.
AmCham disagrees with this proposal from the Ministry of Finance. Such a measure could lead to an increase in logistics costs for online retailers, especially small and medium-sized businesses engaged in the export of goods and international e-commerce.
The organization also warns of the risk of double taxation, since the cost of international shipping is already included in the customs value of the goods and is used to calculate import VAT. Therefore, AmCham proposes maintaining the VAT exemption for international mail shipments as well, in accordance with the provisions of the EU VAT Directive.
Another proposal from the organization’s members concerns expanding the definition of e-commerce. Instead of the current wording, which covers sales “via the Internet or mail-order catalogs,” AmCham proposes to include in the definition of e-commerce sales made through websites, mobile apps, social media, marketplaces, and other digital platforms that allow users to place orders and conclude transactions remotely.
This clarification will eliminate ambiguities in the interpretation of the law and will help legalize income generated in the e-commerce sector.
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