The Parliamentary Committee on Finance, Tax and Customs Policy, headed by MP Danylo Hetmantsev, supported the government's draft law No. 14025 on the automatic exchange of information on income received through digital platforms. The document introduces new rules for taxation of citizens' income from activities on platforms such as OLX, Prom, Bolt, Glovo, Rozetka, and others.
According to the project, a mechanism for automatic exchange of data on income received by users through digital platforms is being created between tax authorities of different states. As explained by the head of the committee, Danylo Hetmantsev, this will allow Ukraine to join the European system of transparency of the digital economy: “In fact, this means that Ukraine joins the European system of transparency of the digital economy, where data on income of individuals received through digital platforms is automatically transferred between tax authorities of different states.”
The bill also introduces tax rules for individuals who earn money through platforms. A tax break is provided: sales of goods through platforms worth up to 2,000 euros per year will not be subject to tax. This means that one-off or minor sales of household items will remain exempt from taxation.
If the annual income exceeds the benefit threshold, payers must declare their income. For individual payers who meet a number of conditions, a reduced personal income tax rate of up to 5% has been established. The list of conditions includes: opening a separate bank account for platform revenues and settlements only through it; no self-employment or employee status; annual income not exceeding 834 minimum wages (approx. UAH 6.7 million); and no trade in excisable goods. Under other conditions, the general personal income tax rate of 18% will apply.
The Ministry of Finance defines the circle of persons to whom the new rules will apply: taxi drivers (Bolt, Uklon, Uber), delivery service couriers (Glovo, Zakaz.ua), freelancers and task performers through platforms such as Kabanchik.ua, as well as sellers on online platforms (OLX, Prom, Rozetka). In addition, the project allows using a personal current account for transactions if no more than three sales are made through the platform during the year for an amount of up to €2,000.
Danylo Getmantsev emphasized that the adoption of the draft law will bring Ukrainian tax legislation closer to EU and OECD norms and promote transparency: “This document will bring Ukraine closer to full participation in the European tax architecture, where transparency, automatic exchange and tax responsibility are signs of a civilized economy and trust between states.” At the same time, the State Tax Service of Ukraine will annually receive data from partners on the income of Ukrainians from digital platforms and will transfer information on foreign residents to other countries.
The next steps are to consider the draft law in the session hall of the Verkhovna Rada and agree on the technical details of its implementation: how exactly data will be exchanged, how payers will declare income, and what information tools will be available to platform users. Market participants and the platforms themselves will have time to prepare for the new rules that will affect millions of Ukrainians who earn money through digital services.
