Starting in 2025, Ukrainians who earn money through digital platforms — taxis, delivery, renting housing or vehicles, and selling goods online — may fall under new tax rules. Bill No. 14025 provides for the introduction in Ukraine of an international system of automatic exchange of income data and bringing national legislation into line with EU standards.
According to the document, the following types of activities will be subject to taxation: rental of real estate, including residential and non-residential real estate and parking spaces; provision of personal services; sale of goods; rental of vehicles. Thus, the law will cover such companies as OLX, Prom, LUN, Kabanchik.ua, Booking and taxi services. Under current legislation, individuals must either open a sole proprietorship or pay tax on all income at a general rate of 18% plus 5% military levy. Instead, the new bill provides for a reduction in taxes to 5% and a simplification of the taxation process. In particular, the payment platform will be able to automatically calculate and transfer the tax, exempting an individual from the need to independently file tax returns.
The document states that the benefits will apply to residents who: have reached the age of 18; have at least one account for reporting transactions; do not sell excisable goods; do not use hired labor; are not self-employed under the Code. The maximum amount of income for simplified taxation during the year cannot exceed 834 minimum wages established by law as of January 1 of the reporting year. In addition, individuals who have made no more than three sales through one platform during the year for an amount up to 2,000 euros in equivalent will be exempt from paying taxes. Experts note that draft law No. 14025 should simplify the work of thousands of Ukrainians who earn through digital platforms, reduce tax pressure and ensure legal accounting of income, which is Ukraine's international obligation to the IMF and compliance with EU norms.
We will remind you that the Kharkiv City Council paid Kyivstar UAH 588,000 for an analysis of human migration in the city. We also wrote about the fact that the Government introduced a "seventh" payment for displaced persons.
