The Rada has approved the draft law on taxing income from digital platforms
On 8 April, Parliament voted in favour of the main provisions of Bill No. 15111-d, which concerns revenue from digital platforms. This covers transport, delivery, property rental and online sales services through which users receive payment for goods or services.
The government’s Bill No. 15111 failed to secure enough votes even to be included on the agenda. Following this, on 6 April, the chair of the tax committee, Danylo Getmantsev, submitted an alternative document, No. 15111-d, which the Rada supported at first reading.
During the presentation of the bill, Finance Minister Serhiy Marchenko stated that currently around 400,000 Ukrainians, primarily drivers and couriers, earn income on the Glovo, Uklon, Bolt and Uber platforms. According to him, due to the lack of a specific legal framework, this income often falls outside the tax net.
What the bill changes
The bill provides that platform operators will automatically withhold tax from users’ income at a rate of 5%, as well as a 5% military levy. However, to qualify for the preferential regime, the seller must be a resident of Ukraine, use a Ukrainian bank account, have no employees and not trade in excise goods.
A separate tax-free threshold is provided for the sale of goods: if the annual amount does not exceed €2,000, such income will not be taxed. The text also states that work via online platforms will not be considered an employment relationship if the operator is registered with the tax authorities. According to the Ministry of Finance’s estimates, the adoption of this law could generate around 14 billion hryvnias for the budget.
When will the new rules come into force?
The article states that the main changes are set to come into effect from 1 January 2027. Platform operators are separately required to register with the State Tax Service from 1 November 2026, and must do so by 31 December 2026. At the same time, the international information exchange system itself will only come into effect once Ukraine has joined the DPI Multilateral Agreement.
The draft law also implements the OECD Model Rules and the provisions of the EU DAC7 Directive. The State Tax Service of Ukraine will be able to receive information annually from foreign jurisdictions regarding the income of Ukrainian residents earned through digital platforms, as well as to transmit similar data to other countries regarding their residents.
What else is important
The document sets out certain exceptions. In particular, information will not be provided to the State Tax Service regarding platform users who have made fewer than 30 sales of goods per year, totalling up to €2,000. Furthermore, the new regulations will not apply to online classifieds platforms that merely display advertisements or notices regarding goods or services.
The text also sets out a number of simplifications: there is no need to open special accounts even if the tax-free threshold is exceeded; for non-residents of the platforms, reporting is simplified and payment in foreign currency is permitted; and for sole traders, it is specifically stated that they will be able to operate via platforms outside their registered NACE codes.
This is one of four tax bills whose adoption is linked to the extension of the IMF programme. The day before, on 7 April, parliament had already backed another document from this package – on extending the military levy for three years following the end of martial law.
As a reminder, on 7 April, the Verkhovna Rada adopted Bill No. 15110 in its second reading and as a whole, which extends the military levy for a further three years following the termination or repeal of martial law. The bill was passed by 257 MPs.
