19 March 2026 the Ministry of Finance published details of a large bill that provides changes in the taxation of incomes, online sales and international purchases. The package still needs to be adopted by the Verkhovna Rada, but its advancement is linked to the requirements of the IMF.
📌An automatic international exchange of information on income received through digital platforms is introduced.
📌Personal income tax (PIT) for individuals on income from platforms – 5% (instead of 18%).
📌Digital platform operators become tax agents.
📌Income from the sale of goods through a platform up to 2,000 euros per year is not taxed.
📌VAT for FOP: if income exceeds 4 million UAH/year (85,000 euros) – mandatory registration from 1 January 2027.
📌Taxation of purchases from abroad up to 150 euros. Small parcels up to 45 euros are exempt from VAT.
📌Payment of the military levy continues for the period of martial law until the reform of the Armed Forces of Ukraine is completed.
- FOP (additionally):
Groups 1, 2, 4 — about 10% of the minimum wage (≈ 850 UAH);
Group 3 — 1% of income.
📌The law comes into force on 1 January 2027 for digital platforms and the international exchange of information.
The Ministry of Finance expects up to an additional 60 billion UAH per year from this bill. This is not yet law — the previous version was not supported by parliament. But the adoption of the tax package is a condition for receiving financing from the IMF of about $8.1 billion, so the document will be reconsidered shortly.
- Previously we wrote:
- Taxis reworked: Government launches reform with a QR code in the cabin and a new driver status
- Hetmantsev called the increase in the number of FOPs during the war an ‘anomaly’
- Riding without taxes? Tax authorities targeted Uklon and Uber drivers
- OLX and Uklon taxed: now even a sofa or a taxi comes with a commission for the state
- Earning on Glovo, taxi or OnlyFans? Get ready to pay taxes
