The Verkhovna Rada on Tuesday, June 9, adopted in its entirety Draft Law No. 15111-d on the taxation of digital platforms. 241 people's deputies voted for it, four were against, and 37 abstained. This was reported by "SHO#Dnipro" with reference to the draft law card.
The law applies to both Ukrainian and foreign platforms operating in Ukraine, such as OLX, Bolt, Uklon, Airbnb, Glovo, Uber, Temu, AliExpress, Booking.
The Ministry of Finance of Ukraine noted that the adopted document opens up the possibility for international exchange of data on income earned through digital services. This is one of the conditions for cooperation with the IMF, the European Union, and the OECD.
What will change for individuals
A special tax regime is provided for citizens who receive income through digital platforms. Under its terms, the platform operator will act as a tax agent and withhold 10% personal income tax from the amounts paid. It will not be necessary to pay military duty separately from these incomes.
Individuals who do not have hired employees, do not trade excisable goods, and whose annual income does not exceed approximately UAH 7.2 million will be able to use the regime. Proceeds from the sale of goods through platforms within 2000 euros per year will not be taxed. Citizens will not have to submit a separate declaration for such income — all calculations will be made by the platform.
New obligations for operators
Platforms are obliged to collect information about sellers and their income, register with the State Tax Service, and submit reports. An exception is made for electronic bulletin boards that only place advertisements for goods or services and do not participate in settlements between the parties to the transaction.
Effective dates
The main part of the law's provisions will come into force on January 1, 2027. By the end of 2026, platform operators must register with the STS. The first international information exchange is planned for 2028 — based on the results of 2027. Data for 2026 will not be included in this exchange.
The Ministry of Finance noted that the new rules will help bring part of the income out of the shadow economy and provide additional budget revenues.
