The Rada has passed a law on the taxation of income from digital platforms
The Verkhovna Rada of Ukraine passed Bill No. 15111-d in its second reading and as a whole, introducing new rules for taxing income earned through digital platforms. The decision was supported by 241 members of parliament.
The law applies to taxi services, delivery services, housing rentals, marketplaces, and other online platforms through which Ukrainians provide services or sell goods.
The document stipulates that starting January 1, 2027, digital platforms will automatically withhold tax from the income of users who earn money through such services.
The tax rate will be 10%, and no military levy will be collected on this income. Currently, individual income is taxed at a rate of 18% for personal income tax and 5% for the military levy.
The law also introduces a tax-exempt limit for the sale of goods through digital platforms at €2,000 per year, with no limit on the number of transactions.
The new rules will apply to both Ukrainian and foreign companies providing digital services within Ukraine.
According to the authors of the bill, approximately 400,000 Ukrainians earn income through digital platforms, primarily taxi drivers and delivery service couriers.
Parliament emphasized that the bill was drafted to implement the model rules of the Organization for Economic Cooperation and Development (OECD), as well as the requirements of the European DAC7 Directive, which regulates the exchange of tax information regarding income generated on digital platforms.
The law is part of a package of tax changes necessary to increase domestic revenue for the state budget, the adoption of which was previously insisted upon by the International Monetary Fund and the European Union.
This was reported during the online broadcast of the session.
As a reminder, on June 5, a draft resolution “On Parliamentary Support for the Negotiation Process on Ukraine’s Membership in the European Union” was registered in the Verkhovna Rada of Ukraine.
The Verkhovna Rada adopted a decision on tax exemptions for military equipment. In particular, the supply of ground-based robotic systems to the Defense Forces has been exempted from VAT. This is expected to accelerate the provision of equipment to the army for evacuating the wounded and carrying out reconnaissance missions.
