The Verkhovna Rada of Ukraine supported in the first reading bill No. 15111-d, which concerns the automatic exchange of information regarding income earned on digital platforms, as well as their taxation. The document was adopted as a basis with the condition of further refinement.
This is reported by Kyiv24
Purpose of the Bill and International Obligations
234 members of parliament voted in favor of the bill, 22 were against, and 23 abstained. The adoption of this regulatory act is part of fulfilling Ukraine’s international obligations, particularly under the Memorandum between Ukraine and the International Monetary Fund regarding economic and financial policy.
“Currently, there is no specific legislation in Ukraine for the taxation of digital platforms, which has a systemic impact on the entire economy of the country. Today, around 400,000 Ukrainians, mainly couriers and drivers, earn income on platforms such as Glovo, Uklon, Bolt, and Uber. Due to the lack of a legal mechanism, these individuals operate outside the tax framework, and their income remains in the shadows,” said Finance Minister Serhiy Marchenko before the document was reviewed in the Rada.
Main Provisions and Expected Impact
The bill stipulates that starting from January 1, 2027, the main requirements for establishing accountable platform operators will be defined, and they will be obliged to submit reports on the income of sellers conducting activities through digital services. It is proposed to introduce a personal income tax (PIT) rate of 5% for income earned through digital platforms.
According to Serhiy Marchenko, the implementation of this law will allow for the legalization of the activities of self-employed citizens, provide them with official status, increase tax revenues, and reduce the shadow economy. It is expected that the adoption of the document will attract about 14 billion hryvnias to the state budget.
The Cabinet of Ministers clarifies that the new rules will apply to both Ukrainian and foreign companies providing digital services in the Ukrainian market. Among them are Bolt, Uklon, Airbnb, Glovo, Uber, as well as other services engaged in providing services, selling goods, or renting real estate or transportation.
Separately, the government emphasizes that the bill introduces a special approach to taxing the income of individuals earned through digital platforms. In particular, a tax-free limit of 2,000 euros per year will be established for transactions involving the sale of goods by individuals through platforms, meaning one-time sales of personal or used items will not be subject to taxation.
After the first reading, the bill will be refined in the Verkhovna Rada Committee on Finance, Taxation, and Customs Policy before the second reading.