Ebay itself pays this VAT to the German state.

Postal import is carried out for you without any additional taxes and fees in a simplified mode (the value of the goods is above or below EUR 150, a simplification scheme (Import One Stop Shop, IOSS)), that the postal address sticker will indicate information that VAT has already been paid.

Delivery item by the recommended small package by Ukrainian State Enterprise of Posts “Ukrposhta” (USEP “Ukrposhta”) - Deutschepost (on the Germany).With international recorded postal items that are forwarded outside the territory of Ukraine - the identifier of international postal item.                                                                             Zahlung  bitte innerhalb von 4 Tagen