The Verkhovna Rada Committee on Finance, Tax and Customs Policy recommended adopting in the first reading government bill No. 14025, which introduces taxation of income received through digital platforms — such as OLX, Prom.ua, Uklon, Bolt and others. This was reported by the Chairman of the Committee, Danylo Getmantsev.
He explained that the updated bill provides for a general benefit for citizens: sales of goods through online platforms worth up to 2,000 euros per year will not be taxed. If the income exceeds this amount, information about it will be subject to reporting and automatic exchange between tax authorities.
According to Hetmantsev, in this way Ukraine is implementing the OECD Model Rules on Reporting by Digital Platform Operators and the provisions of EU Council Directive 2021/514 (DAC7). This will allow joining the European system, where tax administrations exchange data on payment flows through digital services.
The Ministry of Finance specified that after the adoption of the law, information on the income of users who are tax residents of Ukraine will be received by the State Tax Service from both platform operators and foreign tax authorities.
At the same time, most taxpayers will not have to file declarations themselves: the tax agent will be the digital platform operator itself, which will withhold the tax. The general personal income tax rate remains at 18% for those who do not fall under the exceptions (for example, have employees, have not opened a separate account, or are self-employed).
It is also stipulated that if no more than three sales are made during the year for an amount of up to 2,000 euros, you can use a regular personal bank account. Taking into account the latest changes, income from small one-time sales (for example, household items) within 2,000 euros per year will not be considered taxable, the Ministry of Finance emphasized.
