In Ukraine, they plan to introduce new taxation rules of income received by individuals through digital platforms - in particular when selling goods, renting or providing services. The corresponding bill was approved by the Cabinet of Ministers on April 29, the First Deputy Chairman of the Financial Committee of the Council Yaroslav Zheleznyak reported.
The document provides for the introduction of international automatic exchange of information about the income of users of platforms. These are services that connect sellers and customers: from OLX to Airbnb. If the Parliament supports the initiative, the Tax Service will receive access to information on the movement of funds, bank accounts, sellers and their income.
That will change for sellers on platforms
According to the document, every active user of a digital platform (including a person who handles housing, provides services or sells goods) will become a accountable seller. All his income will be taxed. The platform operator (site or application) will act as a tax agent and will report to the tax on the tax of such persons every year by January 31.
The operator is obliged to transfer to the tax:
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full name of the seller;
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IPN or, in his absence, place of birth;
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residence address;
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VAT number, if any;
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The address of the real estate object is when it comes to renting a home.
New responsibilities for sellers
To pay only 5% of the tax (as for FOP 1–3 group), the physical person should:
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have a separate current account for business operations;
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give the bank consent to disclosure of bank secrecy - in particular data on all enrollments and transfers;
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Report a platform about the bank account number.
Exception - up to 3 sales worth up to 2000 euros a year. In this case, you can use a personal account, but you also need to inform the platform operator.
And if not? The fines are huge
If the platform does not transfer the tax report - a fine of 800 000 UAH.
If the bank carries out transactions before accounting - a fine of 10% of all transfers, but not less than 1700 UAH.
If the seller did not inform the bank of its status - a fine of 680 UAH for each violation.
Anyone who opens an account for accountable activities must immediately inform the bank about its role on the platform. Otherwise, the bank may be fined and the account is blocked before formal procedures.
Who is it concerned?
Everyone who earns on:
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Housing rent (including Airbnb, Booking, etc.);
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lease of transport;
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sales of goods (for example, through OLX);
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Personal services (repair, courier delivery, photography, etc.) - should get under tax monitoring.
The bill must yet be registered in the Verkhovna Rada. If supported-tax control over online revenue will become much rigid, and digital platforms will actually turn into a fiscal surveillance tool.
