Tax authorities: Uklon and Uber taxi drivers have to pay 18% of income
22 December 13:51
Drivers of online taxi services, such as Uklon and Uber, who systematically receive income from transportation, are required to pay personal income tax. This approach is in line with the state’s overall tax policy on income received through digital platforms. This was stated by the head of the State Tax Service of Ukraine Lesia Karnaukh in an interview with RBC-Ukraine, "Komersant Ukrainian" reports
Why taxi drivers from digital platforms should pay taxes
According to Karnaukh, taxation of income received through digital services is part of Ukraine’s international obligations to the European Union and the International Monetary Fund.
Currently, the relevant draft law, which is publicly referred to as the “OLX law,” is being considered by the relevant committee of the Verkhovna Rada of Ukraine. The document was developed by the Ministry of Finance of Ukraine and supported by the State Tax Service.
Karnaukh emphasized that the law should regulate tax relations not only for marketplace users, but also for self-employed persons who regularly receive income but do not pay taxes. In particular, this applies to taxi drivers.
“I mean taxi drivers from Uklon or other services. Don’t they receive income on a regular basis? Yes, they do. So why does a person who is officially employed as a hired worker pay 18% of his income, while a person who performs the same function does not pay 18%,” Karnaukh said.
The head of the State Tax Service emphasized that even if a driver is not formally a partner of a taxi service, but receives income from transportation and exceeds the tax-free minimum, he or she is obliged to declare this income and pay 18% tax on the excess amount.
What is known about the annual limit of 2000 euros
Commenting on the idea of setting an annual limit of EUR 2,000 for income from digital platforms, Karnaukh expressed doubts about the feasibility of such an approach. According to her, a one-time sale of expensive property may exceed this threshold, but does not constitute entrepreneurial activity.
At the same time, she noted that individuals who receive income on a regular basis can choose the optimal taxation regime – the general or simplified system, as well as special regimes, such as Diia.City or DefenseCity.checks.