The Cabinet of Ministers has approved new taxes for digital platforms: what will change for OLX, Glovo, and Uklon
30 March 23:28
The Cabinet of Ministers of Ukraine has approved a package of three draft laws that introduce amendments to the Tax Code and the Banking Law. These amendments concern the implementation of international automatic exchange of information on income earned through digital platforms, new rules for taxing e-commerce, and the extension of the military levy at its current rates, according to "Komersant Ukrainian"
The government explains that these changes are part of a systematic policy to de-shadow the economy, create a more level playing field for competition, and finance priority government expenditures in the post-war period.
The Cabinet of Ministers also emphasizes that the proposed measures align with European practices and harmonize Ukrainian legislation with EU and OECD standards.
The draft laws will be submitted to the Verkhovna Rada of Ukraine for registration in the near future.
What exactly did the government approve?
The package of draft laws covers several major areas. The first is the international automatic exchange of information on income received through digital platforms under DAC7 rules.
The second concerns the taxation of income earned by individuals through digital services and marketplaces.
The third is the continuation of the military levy at the current rates.
What is DAC7 and why is it important
A separate bill concerns the implementation of the OECD Model Rules and the EU DAC7 Directive. It addresses reporting requirements for digital platform operators and the international automatic exchange of data on income received by users of such services.
The government’s explanatory note explicitly states that the new rules will apply to both Ukrainian and foreign companies actively operating in Ukraine, including Bolt, Uklon, Airbnb, Globo, Uber, and other platforms providing services, selling goods, or renting real estate or vehicles.
This means that income from work or sales through such services will automatically come under the scrutiny of tax authorities.
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What new obligations will digital platforms have?
Once the amendments are adopted, platform operators will be required to identify accountable sellers, submit annual reports to the State Tax Service by January 31, register with tax authorities, and comply with other requirements of the new regulations.
The draft law separately defines key terms—platform, platform operator, reportable seller, and excluded seller—and establishes liability for violations of these rules.
A reporting seller is defined as an active user of such a platform whose income information is subject to annual reporting to tax authorities.
The reporting period is defined as the calendar year, and platform operators must submit the relevant data to the tax service by January 31 of the year following the reporting year.
A platform operator is an entity that enters into agreements with sellers to provide them with access to the platform.
Remuneration: any compensation (money, goods, services) paid to the seller, net of commissions and taxes withheld by the operator.
The changes are expected to take effect at the beginning of 2027. This will allow all market participants to adapt their operations and business processes to the new conditions.
What income they want to bring out of the shadows
The government notes that a significant portion of individuals’ income in the digital economy is currently in the shadow economy. That is why a separate tax regime is proposed for income received through digital platforms.
For such individuals, the personal income tax rate should be 5% instead of the current 18%, and the platform operator will act as the tax agent—meaning the service itself will pay taxes on behalf of the individual.
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Who will be eligible for this regime
The proposed preferential approach will not be universal. It will be available to individuals who work without employees, are not self-employed or sole proprietors, use a separate account for their activities, do not sell excise goods, and have an annual income within the established limit.
The government’s explanatory note states that this limit cannot exceed 834 minimum wages, which as of January 1, 2026, amounts to approximately 7.2 million UAH.
What sales will not be subject to the new taxes
The government specifically emphasizes that no taxes will be required for one-time non-commercial sales of personal or household items, provided that the income from such sales does not exceed 2,000 euros per year.
In such cases, there is also no need to open a separate bank account if the total annual income from the sale of goods does not exceed the same 2,000 euros.
The Cabinet of Ministers emphasizes that this approach is similar to the rules in effect in the EU.
Who will not be affected by the new regulations
Important: Online “bulletin boards” used solely for advertising or providing information about goods or services will not be subject to the new regulations.
This approach encourages income reporting, simplifies tax administration, and allows for the gradual transition of this income out of the “shadow economy” without an excessive tax burden.
When these changes may take effect
The government proposes not to introduce the new rules immediately. The explanatory note states that changes regarding digital platforms and the taxation of individual income will take effect on January 1, 2027.
According to the Cabinet of Ministers’ logic, this should give the market time to adapt its business processes, reporting, and technical solutions.
What this means for the market
In effect, the government is launching a model in Ukraine under which income from digital platforms will become significantly more transparent to tax authorities.
For the state, this means an attempt to reduce the shadow segment of online services and sales. For businesses—new reporting and administrative rules. For individuals—the opportunity to work under a lower personal income tax rate, but within clearly defined criteria.
Separately, the Cabinet of Ministers emphasizes that participants in the digital platform market publicly support the idea of uniform reporting rules, as this should increase trust between the state, businesses, and users.
The draft laws will soon be submitted to the Verkhovna Rada of Ukraine for registration.
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