War-Fueled E-Commerce Boom: Inside Ukraine’s Online Shopping Surge in 2025

General E-Commerce Trends in Ukraine (2025)

Ukraine’s e-commerce sector has shown remarkable resilience and growth despite the war’s disruptions. In 2024, online retail sales in Ukraine were estimated at nearly ₴239 billion (UAH) – a significant rise that surpassed pre-war levels. This represents roughly $4 billion in transactions in 2024, about one-third higher than 2023’s total. Industry analysts note that around 16% of all purchases by Ukrainians are now made online, and the number of online shoppers exceeded 11 million people in 2024. After an initial collapse in early 2022 (online sales volume plunged by up to 90% in the first weeks of the invasion), the e-commerce market rebounded quickly. By late 2023 it had recovered to around the 2020 turnover level and is projected to exceed the record pandemic-driven 2021 level in 2024. In short, Ukraine’s war-torn economy has seen online commerce become a lifeline, driving a new digital retail boom in 2025.

Several factors underpin these trends in consumer behavior and market dynamics:

• Surging Online Adoption: With many brick-and-mortar stores disrupted by war, consumers flocked online. Approximately 30 million Ukrainians – essentially the entire adult population – are “active consumers,” and they shop online more frequently now than before the war, according to a Nova Poshta executive global24.com. Shoppers report that online ordering is often easier and faster, especially when local stores can’t maintain inventory global24.com. Mobile usage dominates: most Ukrainians order via smartphones as 4G coverage expands and delivery services proliferate. Improved trust in online payments also boosted adoption – about 15% of e-commerce orders were prepaid by card in 2023, nearly double the share in 2020.
• Major Marketplaces and Platforms: The leading e-commerce platforms are a mix of homegrown marketplaces and C2C classifieds. OLX (a peer-to-peer classifieds platform) is Ukraine’s most visited e-commerce site by traffic global24.com. For business-to-consumer sales, Rozetka – often dubbed the “Ukrainian Amazon” – and Prom.ua (part of the EVO group) are dominant global24.com. Rozetka alone saw about ₴45 billion in revenue in 2023, commanding an estimated 45–50% share of the online retail market. It hosted over 12 million products and 20,000 active marketplace sellers. Prom.ua (and sister sites like Bigl and Crafta under EVO) generated ₴5 billion in commission revenue, with total gross merchandise value in the tens of billions UAH across its ecosystem. OLX, while not a traditional retailer, facilitated millions of consumer-to-consumer transactions and remains the top e-commerce destination by user engagement global24.com. Niche players have grown as well – for instance, online grocery platform Zakaz.ua fulfilled over 1 million orders (~₴5 billion turnover) in 2023, reflecting the rise of e-grocery services. Overall, Ukrainians tend to trust large, well-known online retailers, but there’s a growing trend toward local niche brands as well, especially those that maintain active social media engagement to build customer trust site2b.ua.
• Product Categories in Demand: Electronics, apparel, home appliances, groceries, cosmetics, and pet supplies are among the top-selling e-commerce categories in Ukraine. Even amidst war, these everyday goods remained popular online for the past two years. Essential goods have been particularly important: after the full-scale invasion in 2022, demand shifted heavily toward basics like food, medicine, hygiene products, clothing, and pet food. Many Ukrainians reduced discretionary purchases of luxury items, focusing on necessities in the face of economic uncertainty. As living conditions stabilized somewhat and reconstruction began in recaptured areas, demand for building materials, home improvement items, and electronics rebounded strongly. Consumers are extremely price-conscious in wartime, often seeking the cheapest offers in each category due to reduced purchasing power. Notably, average order values dropped by 10–25% in 2023 as shoppers budgeted carefully, even while the number of online orders surged by over 40% year-on-year. In other words, people are buying online more often, but smaller-ticket items.
• Regional and Demographic Trends: E-commerce activity is highest in Kyiv and central/western Ukraine, whereas war-affected eastern regions lag. In 2023, Kyiv alone accounted for about 15% of all online purchases. Central Ukraine (around Kyiv and Dnipropetrovsk) and western regions together made up nearly half of online sales. By contrast, eastern and northern areas (closer to active combat zones or bordering Belarus/Russia) had the lowest share of online shoppers. The displacement of millions of people and disruption of infrastructure in the east naturally dampened e-commerce there. Meanwhile, Ukraine’s massive refugee outflow and internal migration reshaped demand – e.g. many urban Ukrainians relocated to rural areas and started buying gardening tools and even modular homes online. Overall internet usage remains high (about 65% of the population uses social media), ensuring a broad base for digital commerce.

In sum, Ukraine’s e-commerce market in 2025 is large, growing, and adapting to wartime realities. Online retail now constitutes a substantial share of consumer spending, and marketplaces have become critical economic infrastructure. As one analysis put it, these platforms evolved “not in the logic of survival, but in the logic of strengthening their role” in the new wartime economy. They’ve invested in logistics, seller support, and trust mechanisms to keep commerce flowing under extreme conditions. The stage is set for continued growth – forecasts suggest Ukrainian e-commerce could see high single-digit or double-digit annual growth through the latter 2020s, barring any further shocks.

(Data highlight: The table below shows the rapid recovery and growth of Ukraine’s e-commerce market during the war years, according to customs and industry data.)

Sources: EVO Company press release, Journal of Strategic Economic Research.

E-Commerce for Military and War Efforts

The ongoing war has given rise to a unique phenomenon in Ukraine: e-commerce as a tool of battlefield support. Online platforms and digital marketplaces are not just selling consumer goods – they are also channeling critical military supplies and crowdfunding efforts to equip Ukraine’s Armed Forces and volunteer units. Civilians, volunteer organizations, and even soldiers on the front lines are leveraging e-commerce to source everything from drones to body armor, often in creative, grassroots ways.

A major example is the procurement of commercial drones and tactical gear via online stores. Small off-the-shelf drones have become indispensable for reconnaissance and even combat, and thousands are being purchased online by Ukrainians for military use. Since Russia’s full-scale invasion, Ukraine has significantly relaxed import rules and taxes on military-related items to facilitate this flow. In early 2023, the government waived import duty and 20% VAT on drones, thermal imaging optics, night vision devices and similar equipment ts2.tech. These tax exemptions – intended to encourage volunteer supply efforts – were later extended through 2025, so virtually all drones and accessories can enter Ukraine tax-free during the war. By one estimate, 98% of drones imported in 2025 arrived duty-free under these special measures. Customs procedures were also streamlined: volunteer battalions and charities can clear defense goods with minimal paperwork, no advance payments, and even no special licenses for dual-use drones during martial law ts2.tech. In practice, this means a private citizen or NGO can order a DJI quadcopter or thermal scope online and have it delivered to Ukraine without paying taxes or facing red tape, as long as it’s meant for the war effort. (Even Ukraine’s central bank lifted currency controls to ease volunteer purchases of military gear abroad.)

The result has been an unprecedented grassroots military procurement drive via e-commerce. Ukrainian volunteers and civilians have effectively become a logistical extension of the military, scouring online marketplaces for needed equipment. Chinese e-commerce platforms like AliExpress have been a crucial supply source. By mid-2022, as soon as logistics corridors reopened, AliExpress and other retailers resumed shipping to Ukraine, allowing a flood of consumer drones and electronics to be ordered from abroad. In fact, China now dominates these supply chains: an astonishing 98% of Ukraine’s civilian drone imports come from China. In the first quarter of 2025 alone, Ukraine imported 127,800 civilian drones worth $371 million, 98% of them Chinese-made. This was nearly 40% higher than the same period a year prior, illustrating the skyrocketing demand. It’s even been claimed that Ukraine at times bought 60% of DJI’s total drone production in 2023 to meet frontline needs (a figure the manufacturer disputed). Whether or not it’s literally that high, there is no doubt Ukraine has become the global hotspot for hobby drone procurement – not for fun, but for survival.

Beyond drones, online shopping is supplying a vast array of tactical equipment. Popular wartime e-commerce purchases include thermal imaging cameras, night vision goggles, radios, helmets, ballistic vests, medical kits, and spare parts. Many of these are sourced via foreign sites or specialized domestic outlets. For example, volunteer groups commonly bulk-order items like military-grade walkie-talkies, sniper scopes, or drone parts from international sellers (often disguising them as “toys” or other innocuous goods for customs). Ukrainian soldiers themselves have been known to hop online from the trenches to order gear: one soldier recently ordered a 3D printer from China via an e-commerce site to manufacture grenade drop device parts at the front zn.ua. The parcel was delivered right to a field post office near the front lines – a modern twist on supply lines.

Crowdfunding and donation-driven sales are another aspect of military e-commerce. Ukrainian charities and foundations have harnessed online platforms and social media to raise money and directly purchase equipment for the army. A famous example is the Serhiy Prytula Foundation’s crowdfunding drives, where hundreds of thousands of Ukrainians donated online to buy drones, vehicles, and even weapons for the Armed Forces. In one 2023 campaign, Prytula’s team raised ₴236 million in a day and a half to purchase 101 British armored vehicles (FV103 Spartan APCs) via a UK reseller. Those armored vehicles were essentially crowd-bought online and shipped to Ukraine to equip new brigades. Numerous similar campaigns – often dubbed “people’s projects” – have funded everything from Turkish Bayraktar TB2 drones (in 2022, Ukrainians crowdfunded several Bayraktars in a week) to sniper rifles and satellite communication kits. Dedicated websites and online shops facilitate these efforts: for instance, the government’s United24 online platform accepts donations for defense and even offers a “Drone Army” fund, while some volunteer battalions set up wish-list websites where donors can sponsor specific equipment purchases. Ukrainian fintech companies have also joined in; Monobank’s app (a popular online bank) integrated features for users to contribute to military crowdfunding drives with one click, raising money for UAVs and protective gear.

Crucially, the government’s supportive policies have removed many barriers between civilian e-commerce and military supply. As noted, most purchases of “dual-use” goods like drones are tax-exempt if intended for the military. Shipments labeled for the Armed Forces or registered volunteer organizations pass through customs without VAT or duties ts2.tech. This means a volunteer in Kyiv can order, say, 20 thermal scopes from a Polish online store, mark the parcel for a territorial defense unit, and receive it without paying import taxes. Legal changes in 2023 expanded these benefits to drone components and electronics for local manufacturers too, spurring a nascent domestic drone industry by allowing tax-free import of parts. Furthermore, official procurement has gone digital: Ukraine’s Ministry of Defense and Ministry of Digital Transformation have run online tenders and contracts to buy drones en masse. They reportedly contracted 1.8 million drones for 2024–2025 (worth ₴147 billion, or $3.5 billion) via e-procurement uawire.org, and in 2025 the MoD set a lofty goal of 4.5 million additional FPV drones to be acquired uawire.org – numbers that reflect how central these online-sourced tools have become to Ukraine’s war strategy.

All told, Ukraine’s e-commerce ecosystem in 2025 doubles as a wartime supply chain. What Ukrainians can’t get through official military aid, they often buy online themselves. Up to 60% of all international parcels in 2023–24 were destined for the front or for civilians’ wartime needs, one analysis found zn.ua. Those needs range from drones and optics on the front lines to power generators and solar panels in blacked-out cities zn.ua. E-commerce has enabled a form of crowdsourced logistics: every volunteer with a smartphone and a Nova Poshta account can be part of supplying the army. This unprecedented melding of civilian online shopping with military procurement has been a key factor in Ukraine’s resilience. As a double-edged sword, it also means Ukraine’s e-commerce is highly war-driven at present – a substantial portion of the market is not typical consumerism but wartime necessity commerce. Nonetheless, it showcases the power of digital platforms in mobilizing resources quickly. Ukraine may be the first country where “e-commerce for victory” is a real phenomenon, with drones and body armor delivered to the front via online orders and Telegram notifications.

Cross-Border E-Commerce and International Trade

Cross-border e-commerce has exploded in Ukraine during the war, fundamentally altering import/export dynamics. With domestic supply chains under stress, Ukrainians turned to international online sellers to obtain both everyday goods and specialized items. This led to a surge in import parcels from abroad and prompted changes in logistics and customs regimes.

The volume of inbound e-commerce parcels has grown exponentially over the past three years. In 2022, as the war disrupted trade, Ukrainians received about 31 million international parcels worth ₴32 billion. By 2023, that jumped to 52 million parcels (₴62 billion), and in 2024 it hit 73.5 million parcels totaling ₴120.5 billion. In other words, the number of packages from overseas more than doubled each year during 2022–24, and the total value nearly quadrupled from pre-war times. This trend is unprecedented – after three years of war, Ukrainians are ordering 2.5× more parcels than before the invasion, with a 4× increase in value. Roughly speaking, about $3 billion USD worth of goods were imported via e-commerce in 2024 alone. These “parcels economy” numbers look cosmic, as one report put it, and they underscore how critical cross-border online shopping has become for Ukrainian consumers.

Cross-Border E-Commerce Parcels to Ukraine (War Impact)

Sources: State Customs Service of Ukraine, via ZN.ua.

Several factors drove this cross-border boom:

• Supply Shortages and Price Advantages: The war caused many products to become scarce or expensive in Ukraine, either due to disrupted production or inflation. Consumers discovered that ordering from abroad could be faster or cheaper. For example, when Russia’s missile strikes led to power outages, Ukrainians went online to import power banks, generators, batteries, solar panels, portable heaters, and flashlights – essential items often not produced locally zn.ua. Many of these could be found on Chinese marketplaces at reasonable prices, whereas local resellers charged steep markups. As one journalist noted, “the energy resilience of Ukrainians is built on parcels” delivering such equipment from China zn.ua. The same goes for niche goods: soldiers and volunteers import drone components, electronics, and even 3D printers because domestic supply can’t meet frontline innovation needs zn.ua zn.ua. In short, war needs created intense demand for imports, and e-commerce made it possible to fill that demand rapidly.
• Logistics Adaptations: Early in the invasion, cross-border commerce was hampered – air transport shut down and land routes were dangerous. Global couriers like DHL and FedEx halted services. But by mid-2022, new delivery corridors opened via Poland and other neighboring countries. Shipping routes were re-routed entirely overland (and via small Danube ports) to avoid combat zones. Poland became the primary gateway – many packages from Western Europe or China are consolidated in Poland and then trucked into Ukraine. Ukraine’s own delivery companies have been instrumental in this. Nova Poshta, the nation’s largest private courier, expanded aggressively into international service. The company set up a subsidiary Nova Post International, and by late 2022 it had opened branches in 16 European countries to serve Ukrainian customers abroad. Nova Poshta built out a network of locations in Poland, Germany, the Baltics, and elsewhere, so that Ukrainians could easily send and receive parcels to/from home. In 2024, Nova Poshta delivered a record 480 million packages, of which 19 million were international parcels – an 86% increase in international volume over 2023 kyivindependent.com. They even installed Starlink satellite internet at branches and battery-powered parcel lockers to keep deliveries going during blackouts. Meanwhile Ukrposhta (the national postal service) and private carriers like Meest also adjusted operations. Thanks to these efforts, by summer 2022 AliExpress, Amazon, eBay, and major EU e-retailers resumed shipping to Ukraine, often with only slightly extended delivery times. This quick normalization meant Ukrainian consumers could once again order goods from around the world, war notwithstanding.
• Dominance of Chinese and European Sellers: The mix of import sources shifted during the war. China has emerged as the leading source for e-commerce imports, especially for electronics and inexpensive goods. Nova Poshta reported that in 2024 Ukrainians most frequently ordered from China, followed by the U.S., Poland, the UK, and other EU countries. Chinese marketplaces (AliExpress, Alibaba) and brands (DJI, Xiaomi, etc.) are ubiquitous in Ukrainian parcel data. In Q1 2025, as noted, 98% of imported drones were from China. At the same time, European retailers have made inroads, particularly in sectors like fashion. Polish and EU-based online stores actively courted Ukrainian shoppers who had relocated or were dissatisfied with local options. For example, Polish fashion e-tailers such as Modivo, Answear, and LPP captured a “lion’s share” of Ukraine’s online apparel searches and sales during the war. Many Ukrainians now browse Polish or German sites for clothing and shoes, benefiting from EU pricing and wider selection, with delivery in days. Cross-border e-commerce is truly two-way: some Ukrainian merchants also turned to export via online platforms, selling local products (like apparel, crafts, or digital services) to customers abroad. The EU facilitated this by suspending all import tariffs and quotas on Ukrainian goods during the war, allowing easier export e-commerce. While export volumes are smaller than imports, Ukrainian businesses on Etsy, eBay, and Amazon have gained new international customers who want to support Ukraine.
• Postal and Customs Policy Changes: The Ukrainian government has had to adjust regulations to the new reality of booming parcel trade. One big issue is the tax-free import threshold for international packages. Pre-war, Ukraine had a de minimis exemption: parcels under a certain value could be imported by individuals without duties or VAT. In 2019, this threshold was hotly debated and set at €100 (down from €150). But at the start of the war (spring 2022), to facilitate humanitarian and volunteer purchases, the threshold was temporarily raised back to €150. This meant Ukrainians could receive packages worth up to €150 without paying any import tax, which greatly helped the influx of small goods (most personal parcels indeed fall under €150). Now, in 2025, the government is reconsidering this policy. A draft law has been introduced to abolish the €150 tax-free limit and impose 20% VAT from the first euro on all incoming parcels. The rationale is to align with EU rules (the EU already requires VAT on low-value imports) and to capture lost tax revenue – officials project tens of billions of hryvnias could be collected. However, this proposal sparked fierce debate. Consumers fear pricier orders, and logistics experts warn that customs systems are not ready to process taxes on tens of millions of small parcels. Crucially, war volunteers argue it’s a terrible time to tax everything: “online shopping has become, without exaggeration, a tool for supplying both the front and the rear,” and a 20% VAT on those purchases would “mean a 20% reduction in efficiency” of volunteer supply efforts. Analysis shows that 99% of parcels are low-value under €150, and many of those are indeed “war parcels” for soldiers and civilians. Taxing them could force volunteers to raise 20% more in donations to afford the same gear. As of early 2025, this legislation was still under review amid public outcry. It highlights the balancing act for policymakers: supporting consumers (and the war effort) vs. increasing tax revenue and protecting local retailers from a flood of untaxed Chinese goods zn.ua. (Notably, neighboring markets are doing similar – Turkey, for example, cut its de minimis to €30 and added extra duties to counter cheap imports.)

In the meantime, other customs tweaks have been made. To encourage vital imports, Ukraine waived VAT and import duties on certain categories like generators, batteries, and energy-saving equipment in mid-2024 (a response to Russia’s attacks on infrastructure). So a Ukrainian family ordering a generator from abroad pays no tax, helping them keep the lights on. Conversely, all imports from Russia and Belarus have been completely banned since 2022 – Ukrainian e-shoppers cannot buy anything from those aggressor states. Many Russian e-commerce platforms (like Wildberries or Ozon) were blocked or exited the market. And while not a direct import issue, it’s worth noting currency controls and payment systems have adapted too: Ukrainians can still pay foreign merchants with cards or PayPal, though the central bank at times restricted foreign currency purchases to protect reserves. These frictions have eased as international aid stabilized Ukraine’s finances.

In summary, cross-border e-commerce has become a backbone of Ukraine’s consumer market in wartime. Ukrainian households and volunteers rely on global online shopping for critical supplies, and parcel flows are at all-time highs. The country’s integration with European logistics and the global digital marketplace has accelerated. Every day, thousands of packages from China, the EU, and North America crisscross the border – tangible proof of how the internet can reroute trade when traditional supply lines falter. Going forward, Ukraine faces the challenge of normalizing this sector – likely by harmonizing customs rules with the EU (especially as it works toward EU membership) – without stifling the very pipeline that’s kept the country going through war.

Policy and Legal Framework for E-Commerce

Ukraine’s regulatory and legal environment for e-commerce in 2025 is shaped by two overarching influences: the exigencies of war (defense, sanctions, customs measures) and the longer-term alignment with international standards (especially EU laws and digital economy norms). Policymakers have been proactive in some areas (tax breaks for military goods, consumer protection tweaks), yet some aspects of e-commerce remain under-regulated or in flux due to the extraordinary circumstances.

War-Related Legal Changes: The government introduced a raft of temporary laws to accommodate the war economy, many of which directly impact e-commerce:

• Defense Purchases and Tax Exemptions: As noted earlier, special legislation exempted many defense-related goods from taxes. Starting 16 April 2022, Ukraine exempted from VAT (and customs duties) the import and sale of a list of military-critical goods – such as armored vehicles, drones (UAVs), optical sights, communications equipment, and bulletproof vests – provided the end user is the Ukrainian military or authorized volunteer units. In essence, if a product is going to the Armed Forces or Territorial Defense, it won’t incur VAT during martial law. Additionally, any free-of-charge supply of goods or services to the Armed Forces is not considered a taxable sale, ensuring that volunteers donating equipment don’t face tax liabilities. These measures legalized and incentivized the huge volunteer supply movement. The VAT/duty waiver for drones and optics in particular was refined over time: initial rules in early 2022 covered finished drones, but by May 2023 lawmakers expanded it to components and parts to support local drone makers. The expiration of these wartime perks has been repeatedly extended; as of late 2024, Parliament prolonged the drone and military gear VAT exemption until at least January 1, 2026. Practically 98% of drones imported in 2025 entered Ukraine tax-free under this policy. Officials have made it clear that as long as the war continues, these tax breaks will continue to ensure the army and volunteers can equip at the lowest cost.
• Customs Simplification: In tandem, the government simplified import procedures for defense supplies. A Cabinet resolution in late 2022 allowed designated defense goods to clear customs with expedited, simplified procedures and no requirement to post financial guarantees (bonds) at the border ts2.tech. This removed bureaucratic hurdles like needing import licenses or certifications for many dual-use items. By August 2023, for example, civilian-grade drones and components no longer required special certification or licensing to import during martial law. The aim was to make sure life-saving equipment isn’t stuck in customs. The National Bank of Ukraine (NBU) also adjusted financial rules – it expanded the list of defense goods that volunteers are allowed to pay for in foreign currency and lifted certain hard-currency transfer limits for defense imports. These monetary relaxations were key for NGOs using crowdfunds to order equipment from abroad without violating currency controls.
• Sanctions and Trade Bans: Ukraine aligned with international sanctions against Russia and imposed its own. In April 2022, the Cabinet of Ministers issued a full ban on the import of any goods from the Russian Federation. This legal ban means no e-commerce platform (or any business) can lawfully bring in Russian-made products. Prior to the war, some Russian marketplaces and brands operated in Ukraine, but they have been completely eliminated from the market now. Similarly, Belarus, as a co-aggressor, faced import bans. On the export side, Ukraine halted exports of strategic goods to Russia and Belarus long ago. These trade restrictions, while essential for national security, also forced e-commerce players to find new supply channels (e.g., sourcing electronics from Turkey or EU instead of any lingering pre-2014 Russian suppliers).
• Martial Law Conditions: Under ongoing martial law (renewed every few months since 2022), certain legal provisions can be flexibly applied. Curfews, for instance, affect delivery times for couriers. E-commerce firms had to adapt (e.g., no night-time deliveries in curfew areas). The government can also requisition private logistic assets for defense, though in practice companies like Nova Poshta cooperated voluntarily to handle military shipments. Another wartime measure: in 2022–2023, Ukraine at times restricted cross-border payment operations to prevent capital flight – individuals had limits on foreign currency purchases, which could affect buying from international sites. By 2025 these have eased, but the NBU stands ready to tweak rules depending on macroeconomic stability.

Consumer Protection and E-Commerce Law: Even before the war, Ukraine was working to strengthen its e-commerce legal framework, though progress has been uneven:

• Law No. 675 “On E-Commerce”: This is Ukraine’s primary e-commerce law (enacted in 2015), which sets basic rules for online trade. It requires online stores to register as a business entity (sole proprietor or company) and to provide certain information (name, address, contact, etc.) on their website site2b.ua. However, enforcement has been lax. “E-commerce in our country is not regulated as it should be… there are no tools to punish a seller or marketplace whose work does not meet legal requirements,” says a Ukrainian E-Business Association expert site2b.ua. Many small online sellers still operate informally (unregistered and untaxed), often on social media or marketplaces, which undermines consumer trust. A lot of domestic e-commerce is essentially grey-market, with sellers evading taxes or return/refund obligations site2b.ua. During the war, this may have grown further as people started side hustles online to make ends meet. Authorities have struggled to crack down given other priorities. Nonetheless, reputable large players do follow the rules, and observers note that those who adhere to legal standards ultimately “win” by gaining customer trust site2b.ua site2b.ua. The gap between the compliant big sites and the wild-west smaller sellers remains an issue. Ukraine is expected to tighten e-commerce regulations as part of EU integration – likely introducing better consumer rights (e.g., EU-style return policies, data protection) and ensuring platforms take responsibility for counterfeit goods, etc. For now, though, the regulatory regime is described as “still-forming”.
• Taxation of Digital Services: In a move to modernize tax laws, Ukraine introduced the so-called “Google tax” in 2022. Since 1 January 2022, foreign companies providing B2C digital services to Ukrainian consumers must register for Ukrainian VAT and charge 20% VAT on those services taxsummaries.pwc.com. This affects things like streaming services, online software subscriptions, advertising platforms – for example, Netflix, Google, Meta (Facebook) all had to start adding Ukrainian VAT to their sales. This change doesn’t directly impact physical e-commerce goods, but it signals Ukraine’s intent to tax the digital economy and bring its rules closer to the EU’s (the EU enacted similar rules earlier). Implementation went relatively smoothly, and by 2025 Ukraine was collecting millions in VAT from tech giants. It’s part of a broader trend of digital taxation and might extend in future (e.g. requiring foreign e-retailers to pay VAT on goods sold into Ukraine, if the de minimis threshold is removed).
• Online Marketplaces and Fair Play: Another regulatory challenge is marketplace liability and fair competition. Ukrainian law hasn’t fully caught up with issues like platform responsibility for scams or counterfeit goods sold by third-party sellers. According to the European Business Association, enforcing consumer rights online is tricky under current law, and buyers often have little recourse if cheated by an unscrupulous online seller site2b.ua. That said, market self-regulation has improved – major platforms like Rozetka and Prom.ua have escrow payment systems, buyer protection policies, and internal moderators to kick off fraudulent sellers. During the war, the government also warned citizens to be vigilant about scam online stores claiming to fundraise for the army or selling scarce goods – unfortunately, war conditions bred some fraud, and police periodically shut down fake volunteer donation sites. Strengthening legal prosecution of online fraud is on the agenda.
• EU Alignment: As a candidate for EU membership, Ukraine is working to harmonize its laws with the EU acquis, including in e-commerce, consumer protection, and data privacy. This means in coming years Ukraine will implement the EU’s rules on consumer rights (like the 14-day no-questions return for online purchases), geo-blocking regulations, and others. The draft law to eliminate the import VAT threshold is one example of aligning with EU customs norms. Another area is data protection – Ukraine already adopted a law similar to GDPR in 2023 to protect personal data, which affects e-commerce companies in how they handle customer information. Electronic payment regulations have also modernized (Ukraine has a robust cashless payment ecosystem now, with contactless and online payments ubiquitous). And Ukraine is part of the EU’s digital single market agreements that facilitate cross-border digital trade. These reforms aren’t always visible to consumers but are creating a more predictable legal environment for e-commerce.

In conclusion, Ukraine’s e-commerce policy framework in 2025 is a work in progress, forged under extraordinary pressures. The state has shown flexibility – slashing taxes on drones one moment, debating new VAT on parcels the next – as it tries to balance wartime exigencies with economic strategy. Key legislation (like the base e-commerce law) exists but needs better enforcement. The war has, in some ways, accelerated regulatory attention to e-commerce: it’s now seen as critical infrastructure, so issues like logistics, import rules, and platform accountability are on policymakers’ radar as never before. Over the next few years, expect Ukraine to solidify these rules, especially under the influence of EU accession talks, aiming for an e-commerce environment that is secure, taxed (where appropriate), and integrated with Europe – yet still innovative and accessible for the population. For now, the legal landscape is a mix of emergency measures and gradual modernization, mirroring Ukraine’s broader journey through adversity toward a digital future.

Sources: Ukrainian government portals and legal summaries (PwC) taxsummaries.pwc.com; industry experts and news reports site2b.ua site2b.ua; academic and market research site2b.ua. The information reflects the state of e-commerce in Ukraine as of mid-2025, illustrating both the resilience of the sector and the transformative impact of war on online commerce.