Parliament has approved the ‘OLX tax’: what will change for sellers
MP Yaroslav Zheleznyak announced the passing of the bill. The Verkhovna Rada’s record states that the law was passed on 9 June 2026 and is currently being prepared for signature.
The Verkhovna Rada has passed Bill No. 15111-d, which the media refer to as the “OLX tax”.
Officially, the document does not specifically concern OLX, but rather the income of individuals earned through digital platforms.
This covers marketplaces, services for selling goods, letting property, freelancing, transport, delivery and other online services through which users earn income.
The bill’s details on the Verkhovna Rada website show that the document was registered on 6 April 2026, adopted in principle on 8 April, and passed into law on 9 June. It is currently being prepared for signature.
What will change
The law introduces the European model for the exchange of tax information on income received through digital platforms.
Platforms must identify sellers, collect information about their income, register with the State Tax Service, and submit annual reports for international exchange.
Platform operators will also act as tax agents for individuals’ income. In other words, it is the platform itself that must calculate and remit the tax, rather than shifting the entire process onto the user.
When will this come into effect
The new rules will come into force no earlier than 1 January 2027.
The Ministry of Finance emphasises that information on income received via platforms for 2026 will not be submitted to the State Tax Service by either platform operators or foreign countries.
At the same time, platform operators must register with the State Tax Service by the end of 2026.
Which sales will not be taxed
The Ministry of Finance explains that one-off sales of personal or second-hand items up to €2,000 per year will not be taxed.
This limit applies to income from the sale of goods via digital platforms. The Ministry of Finance clarified that income up to €2,000 per year is not taxable regardless of the number of transactions.
In other words, if a person sells their own second-hand items on OLX or another platform and does not exceed this annual limit, no tax should be charged.
Will it be necessary to file a tax return?
According to the Ministry of Finance, individuals will not be required to submit tax returns for income received via these platforms.
The calculation, withholding and remittance of tax must be carried out by the digital platform operator. The Ministry of Finance also states that simplified reporting and the absence of double reporting have been provided for platform operators.
What has changed ahead of the final vote
Previous versions of the bill attracted criticism and failed to pass the vote on several occasions.
Following revisions, a number of controversial provisions were removed from the text.
In particular, this includes the removal of the requirement to open special accounts for sellers, the abandonment of mandatory disclosure of banking secrecy regarding sellers’ income, and the simplification of administration.
The bill was supported by 241 MPs. Zheleznyak himself noted that the document had been an “IMF beacon”, but after revisions it gained the support of business associations and became significantly more user-friendly for users and platforms.
Why the state needs this
The Ministry of Finance explains the bill as necessary to bring income received through digital platforms out of the shadows, improve tax compliance, and integrate Ukraine into the European digital market.
The Ministry of Finance estimates the expected fiscal effect at approximately 14 billion hryvnias annually.
The document is also linked to Ukraine’s international obligations and the automatic exchange of information on income received via digital platforms.
What is important
The term “OLX tax” is a misnomer.
The law applies not to a single service, but to the entire system of digital platforms through which individuals receive income.
One-off sales of personal or second-hand items up to €2,000 per year will not be subject to tax.
The new rules will not come into effect in 2026. They are expected to be implemented no earlier than 1 January 2027, and the actual launch will depend on the signing of the law, the preparation of the platforms and the launch of the information exchange system.
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