Taxes for online sellers: the Parliament is preparing to adopt new rules for platforms and users
15 October 21:10
The Finance Committee of the Verkhovna Rada has recommended adopting in the first reading the government’s draft law No. 14025, which regulates the taxation of citizens’ income from sales through online platforms.
This was announced bythe committee’s chairman, Danylo Hetmantsev, who said that MPs had added a provision to the government document on tax exemptions – up to 2000 euros per year without paying taxes, "Komersant Ukrainian" reports.
“The committee provided for a general tax-free exemption for the sale of goods by Ukrainians through platforms of €2,000 per year,“ Hetmantsev said.
The government’s draft law did not include this benefit.
How it will work
The draft law introduces a reporting system for digital platforms through which Ukrainians sell goods or rent housing.
These platforms include OLX, Rozetka, and international services such as Booking, Airbnb, Etsy, etc.
These operators will act as tax agents:
- identify users who receive income;
- verify information on sales;
- annually submit incomereports of such sellers tothe Tax Service.
The tax authorities will receive data on all transactions of users selling goods, providing services, or leasing property.
Who will pay and how much
The basic tax rate for such sellers is 5%.
However, the simplified taxation regime will apply only to those who
- have a separate bank account for online transactions;
- does not use employees;
- does not sell excisable goods;
- does not exceed the income limit of about UAH 6.7 million per year.
If the seller makes up to three transactions for up to EUR 2000 (≈ UAH 100 thousand), there is no need to open a separate account.
Why is this being done?
The draft law aims to bring online commerce out of theshadows and bring Ukraine’s tax system closer to European standards.
Back in 2021, the EU adopted the DAC7 Directive, which obliges platforms to transfer information about sellers to tax authorities – this is the model Ukraine is taking as a basis.
According to the Ministry of Finance, the volume of shadow online commerce in Ukraine reaches tens of billions of hryvnias annually.
What they say in the Parliament
Danylo Hetmantsev emphasized that the purpose of the draft law is “to ensure transparency, not to create new tax pressure.”
The committee also emphasizes that small sellers (with an income of up to €2,000 per year) will not feel the changes.
Draft Law #14025 is to pass the first reading in the Verkhovna Rada. If MPs support the document, it may be adopted as a whole by the end of the year to implement the new rules in 2026.
Tax control reform
Over the past two years, the government has been consistently expanding automated control over citizens’ incomes, including strengthening the registration of individual entrepreneurs through Diia, launching a pilot project of an electronic check for marketplaces, and developing a system for integrating bank transactions with tax databases.
