The Rada approved in the first reading the taxation of income from digital platforms
Service operators will identify users and annually transmit data to the State Tax Service (DPS) in line with OECD/EU standards; the bill’s provisions are linked to an IMF program worth $8.1 billion
The Verkhovna Rada approved in the first reading draft law No.15111-d, which introduces taxation of income received through digital platforms such as Bolt, Uklon, Uber, Airbnb, OLX and other services.
The document was voted for by 234 members of parliament.
Reporting on such transactions is planned to be submitted annually through a special service. For individuals a separate regime is proposed: 5% of income plus a 5% military levy. For small sellers an exemption is provided — if annual income does not exceed the equivalent of 2000 euros, no tax will be charged.
The maximum amount of income for applying this regime will be 834 minimum wages, which corresponds to about 7.2 million UAH in 2026. The platform operator is designated as the tax agent, and if the established limits are exceeded the tax liabilities will be determined by the tax authority.
The new approach to taxation is linked to the IMF program worth $8.1 billion, approved in February: among its conditions are the introduction of taxes on income from digital platforms, the removal of concessions for international parcels, and the limiting of VAT benefits for individual entrepreneurs (FOP) with an annual turnover of more than 4 million UAH.
Previously we wrote:
- Sold a sofa — pay taxes: the state targets OLX and taxis
- The IMF approved a 4‑year financing program for Ukraine worth $8.1 billion
- Charging fares without paying taxes? The tax authority has gone after Uklon and Uber drivers
- Bolt, Airbnb, Glovo and taxes: now all Ukrainians’ incomes are under state scrutiny
- Earning on Glovo, taxis or OnlyFans? Get ready to pay taxes
