Yesterday, the Verkhovna Rada took another step towards introducing taxes on income from online platforms, supporting in the first reading the so-called "OLX tax" bill. It applies to services such as Airbnb, Glovo, Uklon, Bolt, Uber and other platforms for providing services, selling goods, renting real estate or transport.
On April 8, the Verkhovna Rada supported in the first reading draft law No. 15111-d "On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine Regarding the Implementation of International Automatic Exchange of Information on Income Received through Digital Platforms and Taxation of Such Income."
This version of the law was finalized by the people's deputies. According to the document, the control includes the rental of property, the provision of services, and the sale of goods through online platforms. At the same time, the norms do not apply to the sale of used goods, and the mechanism itself does not provide for the opening of special accounts or access to banking secrecy.
One of the authors of bill No. 15111-d — People's Deputy and Chairman of the Finance Committee of the Verkhovna Rada of Ukraine Danylo Hetmantsev — explained what may change from 2027 in the event of its final adoption.
"Bill No. 15111-d is not just about taxes. It is about de-shadowing online income, creating clear rules for platforms and users, and integrating Ukraine into the global digital economy," Hetmantsev noted.
Since the law applies to those who sell goods, rent property, or provide services through online platforms, the new rules will affect all key players in the digital services market, including OLX, Prom, Rozetka, Bolt, Uklon, Airbnb, Glovo, Uber, etc.
The platform operator assumes the role of a tax agent - withholding and remitting taxes on behalf of the user. This frees the user from the need to open special accounts or submit declarations, as the State Tax Service makes calculations based on data received from the platforms.
Platform operators must register with the State Tax Service by 2027 and submit reports on user income annually (the first reporting is expected in 2028 based on the results of 2027).
Uklon welcomes the adoption in the first reading of the draft law on the introduction of international automatic exchange of information on income received through digital platforms. This is a legal framework for the gig economy, which has existed de facto in Ukraine for over a decade, but still without a clear legal status.
We have been working for a year and a half on this, working as part of a working group in parliament. And today we are happy to see the first result.
In European countries, platform employment taxation mechanisms have long become the norm and, as a rule, they are more complicated than what Ukraine proposes. The draft law provides a simple solution: applying a preferential rate of 5% for taxation of income received through digital platforms, with all administrative issues taken over by the platforms. Drivers, couriers, freelancers do not need to do anything themselves.
What does this change in practice:
- the state budget receives real revenues for defense and reconstruction;
- hundreds of thousands of people — transparent status, social protection, new opportunities;
- The market has clear rules of the game.
It is also worth recalling: the adoption of this law is one of the conditions for support from the IMF and accession to the EU and OECD. This is no small matter. We hope that legislators will not delay, and the law will come into force at the beginning of 2027.
Today, the Parliament adopted in the first reading the draft law on digital platforms No. 15111. The same one that has gone through many numbers, revisions, and iterations. The same one that we at Glovo, together with other industry players, have been working on for the past 5 years.
For me, this is a victory of common sense over helplessness.
Even in difficult realities, we as a society are able to find common ground, achieve balance, and move forward. The state can not only react to circumstances, but also create rules of the game that promote growth.
Today, I personally feel that we are one step closer to normality.
Finally, huge progress!
15111d - adopted as a basis in 1st reading!
The bill on income generated through digital platforms is moving forward!
We are working on the edits for the 2nd reading!
A triple blow to the economy from the Verkhovna Rada.
The first blow to business was the law on the extension of the 5% military levy for three years after the war, justified by the need to finance reconstruction. But the restoration of the country and the economy is not about increasing taxes, but reducing them. It is about creating the best conditions for business, because the economy is developed not by officials, but by entrepreneurs. So the deputies actually postponed the restoration of the economy for another three years.
The second blow is the adopted law, the so-called "OLX Tax", which will affect several million active Ukrainians who are trying to provide themselves with the necessary resources on their own. These are people who do not ask for anything from the state, but work as couriers, taxi drivers, trade with each other, and provide services to each other.
This will significantly hit their wallets, and therefore the entire economy. It will also lead to an increase in the number of inspections, fines, litigation, corruption, and shadow schemes.
The third blow is a bill with plans to tax international parcels, which could already hit millions of Ukrainian consumers, reduce their purchasing power, worsen welfare, increase corruption and shadow economy, and could also lead to the collapse of customs procedures.
I cannot understand the logic of these actions, because the expected additional budget revenues from these innovations at the level of 1% could have been obtained by other, less toxic means...
The bill is currently being prepared for its second reading. Prior to this stage, the document will undergo additional revisions.
