Tax on all sales from UAH 1: the state enters online commerce
10 April 2025 16:11
The Ministry of Finance of Ukraine has drafted a new bill that provides for the transfer of seller data from digital platforms to the tax service. The government intends to tax absolutely everyone, even those users who have sold at least one product for one hryvnia. This was written by Ukrainian MP Nina Yuzhanina on Facebook, according to "Komersant Ukrainian".
According to the draft law, such platforms as OLX, Prom, ROZETKA, and others will be obliged to annually submit information to the tax authorities about all sellers who have made at least one transaction during the year.
The draft law also stipulates that digital platforms will act as tax agents and withhold personal income tax (PIT) and military duty from the income received by individual sellers.
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The state is getting involved in e-commerce
The context for this is that on March 1, the State Tax Service began receiving data on money transfers to the accounts of individuals and businesses that sell goods online. According to the tax authority, in the first 20 days of March, tens of thousands of taxpayers and citizens who systematically receive funds to their accounts for goods sold were identified. All information about system operations, which is more than three sales per year, is entered into the system.
This information was expectedly confusing for citizens who make a significant part of their purchases and sales on platforms such as Rozetka or OLX.
The tax authorities were quick to reassure that they allegedly do not fine sellers from OLX, Prom.ua, social networks and other platforms and do not automatically track all money transfers to people’s accounts. They also assured that the sale of individual property (personal belongings) is not considered a ground for financial or administrative liability for violation of the current tax legislation. They are only interested in the systematic sale and, at the same time, a homogeneous assortment of goods that has signs of entrepreneurial (economic) activity.
However, the State Tax Service also called on business entities that remain in the “shadows” to bring their activities into compliance with the requirements of the law on their own and voluntarily. Thus, the state has apparently decided to take the taxation of e-commerce seriously.
What about Europe?
According to Nina Yuzhanina, the Ministry of Finance is rather selectively implementing the provisions of EU and OECD documents in its initiatives.
“For example, the Ministry of Finance ignored the transaction thresholds provided for by Council Directive (EU) 2021/514 of March 22, 2021 (Directive DAC7), which require the seller’s data to be transferred to the tax authorities. In EU countries, such thresholds are in place, and data is transferred to the tax authorities only for those sellers whose income from the sale of goods exceeded 2000 euros or who made 30 or more sales per year,”
– she wrote and expressed concern about the position of the Ministry of Finance:
“In our country, according to the Ministry of Finance, information about all transactions without exception should be transmitted and all funds of an individual should be taxed from 1 hryvnia. And it was THIS position of the Ministry of Finance that was voiced at the working group to discuss this draft law, and other things were also said (which I don’t even want to write about).”
More information about the draft law will be available after its registration in the Verkhovna Rada of Ukraine.
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