Will I have to pay taxes on sales made on OLX? The company explains

10 April 07:35

OLX welcomed the adoption of draft law No. 15111-d on the taxation of income generated through digital platforms and stated that nothing will change for users in 2026. The company emphasized that buying and selling on the platform will be possible just as before, and the law itself, if finally adopted, will not take effect until 2027 at the earliest, according to "Komersant Ukrainian"

The OLX press service noted that the bill was adopted in a format that generally aligns with European practice. That is why the company considers this approach clear and acceptable for further implementation.

What the draft law on digital platforms entails

Bill No. 15111-d concerns the taxation of income that individuals receive through digital platforms. This applies not only to the sale of goods but also to the provision of various services—such as delivery, taxi services, home repairs, and other types of side jobs or regular activities.

Users of platforms such as OLX, Uber, Uklon, Bolt, Kabanchik, and other services through which Ukrainians sell goods or earn money from services may potentially fall under the new rules.

What’s important for OLX users

OLX has separately clarified that there will be no significant changes “here and now” for users. First, the law does not take effect until 2026. Second, the new rules will not apply to everyone, but only to those users who exceed the established thresholds.

According to the announced rules, there are two main conditions:

  • more than 30 sales per year;
  • or sales revenue exceeding 2,000 euros per year.

If a person sells goods for less than 2,000 euros per year and does not exceed the limit of 30 transactions, such income is not taxed at all.

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Who will be taxed

The new rules are primarily aimed at individuals who regularly earn income through digital platforms. These may include:

  • delivery service couriers;
  • taxi drivers;
  • tradespeople providing services at home;
  • users who systematically sell goods through online platforms;
  • other service providers who earn income through digital services.

Thus, the bill is aimed not at one-time sales of used items, but primarily at systematic activities that are effectively a source of income.

What tax rate is proposed

The bill proposes to introduce simplified taxation of such income at the rate of:

  • 5% of income;
  • plus a 5% military levy.

The total tax burden in this case would be 10%.

However, current legislation provides a different approach for such income—an 18% personal income tax plus a 5% military levy. That is why the bill’s sponsors insist that the new model should reduce the tax burden on those who work through digital platforms.

What else is important: no special accounts and no bank secrecy

OLX highlighted several provisions that are important for users:

  • the bill contains no provisions regarding the disclosure of users’ banking information;
  • there is no requirement to open special accounts;
  • income from the sale of goods up to 2,000 euros is not taxed;
  • thresholds apply regarding the number of transactions and income.

The company identified these points as fundamental, as they reduce the risk of an excessive administrative burden on ordinary platform users.

What role will digital platforms themselves play?

One of the main innovations is that digital platforms are to become tax agents. This means that the platforms themselves will perform part of the tax payment obligations on behalf of users.

In effect, this should relieve individuals of some of the issues related to tax administration and simplify the government’s oversight of such income.

At the same time, OLX emphasizes that platforms need time for technical and legal preparation to fully implement these rules. That is why the company stresses the importance of a sufficient transition period.

How many people might be affected by the new rules

According to preliminary estimates, approximately 300,000 people could potentially be affected by the new rules. These are individuals who earn income from work or sales through digital services and will no longer have to handle all tax administration matters on their own, as these functions are set to be transferred to the platforms.

Why the bill is considered important

The bill’s sponsors believe that the new model will allow for:

  • legalize a portion of income that is currently in the shadow economy;
  • simplify tax payments for individuals;
  • reduce the tax burden compared to the current system;
  • ensure the automatic international exchange of income information via digital platforms;
  • generate additional revenue for the state budget.

According to estimates, the new rules could generate 14–15 billion UAH in additional revenue for the budget annually.

What this means for the average user

For most users of OLX and other platforms, the main takeaway right now is simple: nothing changes in 2026. If a person does not sell goods on a large scale and does not receive significant regular income through the platform, the new rules will not affect them.

Even after the law takes effect, two criteria will remain key—the number of sales and total income. These will determine whether a user falls under the new rules.

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Дзвенислава Карплюк
Editor

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