New rules for Glovo, Bolt, and OLX: Committee approves bill for second reading
7 May 08:10
The Verkhovna Rada’s Tax Committee has recommended the adoption in the second reading of Bill No. 15111-d, which introduces new rules for taxing income generated through digital platforms. This applies to delivery, transportation, and real estate rental services, as well as online marketplaces for selling goods, such as Glovo, Bolt, Uber, and OLX. This was reported by "Komersant Ukrainian" , citing the committee’s decision.
The document provides for a new tax payment model: platforms are to become tax agents, independently withholding tax from users’ income and transmitting the data to the tax authority.
Earlier, on April 8, parliament approved this bill in principle, launching the process of incorporating international standards into Ukrainian legislation. This decision lays the groundwork for the automatic exchange of data on the income of online service users and contributes to the de-shadowing of the economy.
This bill is one of the IMF’s requirements for Ukraine to receive funding.
What the Tax Committee Approved
The Verkhovna Rada Committee on Finance, Tax, and Customs Policy recommended that parliament adopt Bill No. 15111-d in the second reading.
The document concerns the taxation of income that citizens receive through digital platforms. It also provides for the automatic exchange of tax information in accordance with OECD standards.
The new rules may affect users of services through which people:
- sell goods;
- rent out housing;
- fulfill delivery orders;
- provide transportation services;
- earn income through online platforms.
Which platforms may be affected by the new rules
The bill covers digital services that act as intermediaries between users and clients.
This includes, in particular, the following areas:
| Sector | Examples of platforms |
|---|---|
| Delivery | Glovo and similar services |
| Taxis and transportation | Bolt, Uber, and others |
| Product sales | OLX and online marketplaces |
| Real estate rentals | Short-term rental services |
| Online services | Other digital platforms with user revenue |
A flat tax of 10% instead of 23%
One of the key changes is the introduction of a 10% personal income tax rate for income earned through digital platforms.
Currently, for many such income streams, the total tax burden can amount to 23%—comprising personal income tax and the military levy. The bill proposes reducing the rate to 10%.
This should simplify tax payments for citizens and make the model more understandable for platform users.
Platforms will become tax agents
Another important change is that digital platforms must withhold tax from users’ income on their own.
This means users will not need to separately declare and pay tax on such income if the platform acts as a tax agent.
In practice, the system is intended to work as follows:
- the user receives income through the platform;
- the platform withholds 10% tax;
- the platform transfers the information and funds to the tax authority;
- the user receives income with the tax already deducted.
Sales of goods up to 2,000 euros per year will not be taxed
The bill provides a tax exemption for citizens who sell goods through online platforms.
Income from the sale of goods up to 2,000 euros per year will not be taxed.
This is important for people who occasionally sell personal items, electronics, clothing, furniture, or other goods through online marketplaces.
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The tax authority will receive data from foreign partners
The document also introduces automatic information exchange in accordance with international standards.
This means that the Ukrainian tax authority will be able to receive data on the income of Ukrainian residents from foreign digital platforms and partners.
This mechanism should help the government identify income that may have previously gone untaxed, especially if it was received through international online services.
How much money the budget could receive
The expected fiscal impact of the new system is estimated at approximately 14 billion UAH annually.
Authorities believe the bill will help bring some of the income citizens receive through digital platforms into the tax system, while avoiding excessive tax pressure.
When will the new rules take effect
The launch of the new system is scheduled for January 1, 2027.
Digital platform operators must register by the end of 2026.
This will give businesses time to prepare their technical systems, set up income accounting, reporting, and tax withholding mechanisms.
This draft law is one of the IMF’s requirements for Ukraine to receive funding.
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