Ukraine plans to introduce new rules for taxing income received by individuals through digital platforms — in particular, when selling goods, renting out housing, or providing services. The Cabinet of Ministers approved the relevant bill on April 29, said Yaroslav Zheleznyak, First Deputy Chairman of the Rada's Finance Committee.
The document envisages the introduction of international automatic exchange of information on the income of platform users. These are services that connect sellers and customers: from OLX to Airbnb. If the parliament supports the initiative, the tax service will have access to information on the movement of funds, bank accounts, place of residence of sellers and their income.
What will change for sellers on platforms?
According to the document, every active user of a digital platform (including an individual who rents out housing, provides services, or sells goods) will become a responsible seller. All of his or her income will be subject to taxation. The platform operator (website or application) will act as a tax agent and will report to the tax office on the earnings of such individuals by January 31 each year.
The operator is obliged to submit to the tax office:
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full name of the seller;
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TIN or, in its absence, place of birth;
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residential address;
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VAT number, if any;
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the address of the property, if it is a rental property.
New responsibilities for sellers
To pay only 5% tax (as for individual entrepreneurs of groups 1–3), an individual must:
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have a separate current account for business transactions;
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give the bank consent to disclose banking secrecy - in particular, data on all credits and transfers;
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inform the platform about the bank account number.
The exception is up to 3 sales worth up to 2,000 euros per year. In this case, you can use a personal account, but you must also notify the platform operator about it.
And if not? The fines are huge
If the platform does not submit a tax report - a fine of UAH 800,000.
If the bank carries out operations before registering the account - a fine of 10% of all transfers, but not less than UAH 1,700.
If the seller has not notified the bank of his status - a fine of UAH 680 for each violation.
Anyone who opens an account for a reported activity must immediately notify the bank of their role on the platform. Otherwise, the bank may be fined and the account blocked until formal procedures are completed.
Who does this concern?
Everyone who earns money from:
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housing rentals (including Airbnb, Booking, etc.);
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transport rental;
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sales of goods (for example, through OLX);
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personal services (repair, courier delivery, photography, etc.) should be subject to tax monitoring.
The bill still needs to be registered with the Verkhovna Rada. If it is supported, tax control over online income will become much stricter, and digital platforms will actually turn into a tool of fiscal supervision.
