The Verkhovna Rada adopted in its entirety Bill No. 15111-d on Taxation of Income from Digital Platforms. 241 MPs voted for the document.
The law applies to online services through which users sell goods or provide services, including OLX, Uklon, Bolt, Uber, and Glovo. Online platforms must automatically transmit information about users’ income to the State Tax Service. The government previously explained that current legislation already provided for the payment of taxes on such earnings, but the tax service did not have complete data on this income.
“As for the timing of entry into force, it is provided no earlier than January 2027, but, objectively, while all the memorandums are signed and the exchange system is launched, it will only start working closer to 2028,” noted People’s Deputy Yaroslav Zheleznyak.
The adoption of the bill is part of Ukraine’s obligations to the International Monetary Fund. The new extended financing program for Ukraine in the amount of $8.1 billion is designed for 2026–2029 and provides for the implementation of structural reforms for post-war reconstruction and European integration.
Prime Minister of Ukraine Yulia Svyrydenko previously emphasized that the IMF program is the “anchor” for all financial support for Ukraine. The Law on Digital Platforms has become one of the documents necessary to fulfill the conditions of this program.
