The Cabinet of Ministers supported the draft law on the exchange of data on income from digital platforms

The government has approved a draft law that amends the legislation of Ukraine to implement the international automatic exchange of information on income received through digital platforms. About this reported Ministry of Finance.

“The Cabinet of Ministers of Ukraine approved the project of the Law “On Amending the Tax Code of Ukraine and some other legislative acts of Ukraine regarding the implementation of international automatic exchange of information on income received through digital platforms”, says the message.

From now on, information on the income of users of digital platforms who are tax residents of Ukraine will be sent to the DPS both from the platform operators themselves and from foreign tax authorities. For the majority of taxpayers whose income is subject to the new conditions, there will be no need to submit separate declarations, because the digital platform operator will be the tax agent.

Individuals – accountable sellers are subject to a personal income tax rate of up to 5%, if a separate bank account is opened for receiving funds from the platforms and payments are made through it. This rate will also apply if such persons are not self-employed, do not have employees, their annual income does not exceed 834 minimum wages (approximately UAH 6.7 million as of January 1, 2025) and they do not trade in excise goods.

“The general personal income tax rate remains 18% for all those who do not meet the specified conditions (for example, have employees, have not opened a separate account, are self-employed)”, the department explained.

If no more than three sales through the platform in the amount of up to 2,000 euros have been made during the year, you can use an existing current account opened for your own needs. Income from the sale of goods through platforms, if it does not exceed 12 subsistence minimums per year (36,336 UAH in 2025), is not subject to taxation.

For businesses and payers, the new rules mean simpler administration and lower risks of tax audits for both users and platform operators. For the state, this strengthens the fight against the shadow economy thanks to greater transparency of incomes.

All provided regulations are aimed at developing the digital economy, improving tax culture among citizens and ensuring international transparency in accordance with EU and OECD standards. It will also stimulate the emergence of the income of digital platform users from the shadows and promote transparent payments in the digital economy.

The adoption of the law is a mandatory condition for Ukraine to join the system of international automatic exchange of tax information and integration into the European economic space. Next, the draft law must be considered by the Verkhovna Rada.