Development of a Conceptual and Legislative Model for an IOSS-Equivalent Taxation Mechanism
A conceptual and legislative model for introducing in Ukraine a taxation mechanism for distance sales of goods aligned with the Import One Stop Shop (IOSS) system. The project includes a comprehensive analysis of the existing tax and customs framework, identification of regulatory gaps and recommendations for aligning national legislation with EU practices for taxing cross-border e-commerce.
Local
Project goals:
- Assess the feasibility of introducing the IOSS model in Ukraine.
- Analyze gaps in the current tax and customs legislation.
- Develop a conceptual model for VAT administration on distance sales of imported goods.
- Prepare legislative proposals to align Ukrainian regulation with EU standards.
About the project:
The growth of cross-border e-commerce requires adapting Ukraine's tax legislation to international standards, in particular the IOSS mechanism operating in the EU. The existing regulatory framework has gaps that complicate VAT administration for distance sales of imported goods and reduce the competitiveness of the Ukrainian market.
Within the project, the feasibility of introducing the IOSS model in Ukraine was assessed, gaps in the current tax and customs legislation were analyzed, a conceptual model for VAT administration on distance sales of imported goods was developed, and legislative recommendations were prepared for aligning Ukrainian regulation with EU standards.