The Rada has required OLX, taxi services and other platforms to act as tax agents

241 votes in favor; this is a condition of the IMF program, without special accounts and mandatory declarations — the tax authority will send notification-decisions

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09 Jun 2026

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At its session on 9 June, the Verkhovna Rada of Ukraine approved in the second reading and as a whole the law on taxation of income received through digital platforms, including marketplaces and online service platforms, for which 241 Members of Parliament voted in favor, 4 against, and 37 abstained.

The document introduces a European approach to tax control: online platforms such as OLX, Temu, as well as e-commerce, rental and freelance services will automatically transmit information about users’ income to the tax authorities.

Platforms are defined as tax agents, so additional reporting from citizens will not be required, since the obligation to inform and to make assessments lies with the services themselves.

Taxation will not apply to individuals’ income from the sale of goods through digital marketplaces within a limit of up to 2 thousand euros per year.

The law is part of Ukraine’s obligations to the International Monetary Fund and one of the conditions for international financial support, and its provisions will come into force no earlier than 1 January 2027.

Despite current support, the bill did not pass on the first attempt: failures were recorded in December 2025 and in March 2026, after which the draft was substantially revised.

The updated version provides that the self-employed may pay taxes on income received through platforms under general terms; the requirement to open special bank accounts for sellers has been abolished; the obligation to disclose bank secrecy regarding their income and to file a tax return in case of exceeding the limit has been removed; instead, the tax service will send a tax notice-decision.