Today, April 8, 2026, the Verkhovna Rada of Ukraine supported in the first reading the second draft law from the IMF package, which concerns the taxation of digital platforms.
Today, April 8, 2026, the Verkhovna Rada of Ukraine supported in the first reading the second draft law from the IMF package, which concerns the taxation of digital platforms.
This is the revised 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.” 234 people's deputies voted in favor of it.
The bill will then be considered in the second reading. Until then, it is planned to be further refined, reports People's Deputy Yaroslav Zheleznyak.
"People's deputies, together with colleagues from the opposition and from the committee, were able to turn the government's terrible version (with a bunch of special effects such as access to banking secrecy) into a really good bill in just a week. Without a tax on the sale of used goods. Which, on the contrary, reduces taxation. And, lo and behold, the IMF is in favor," Zheleznyak noted .
The Diia.City United Public Union also supported this law.
"Diia.City United supports the adoption as a basis and in its entirety of draft law No. 15111-d on the introduction of international automatic exchange of information on income received through digital platforms. It is this wording that best meets the interests of the digital economy of Ukraine, the position of the Union's member companies, and the international standards DAC7 and DPI MCAA," the union emphasized in the message.
The revised document implements OECD and IMF standards on automatic exchange of tax information in Ukraine. Main innovations:
the terms “digital platform”, “platform operator” and “accountable seller” are introduced;
The control includes property rental, provision of services and sale of goods through online platforms;
Platform operators must register with the State Tax Service by 2027 and submit reports on sellers' income annually (the first reports are in 2028 for 2027).
for self-employed persons, access to the 5% rate is simplified if the activities through the platform differ from the main KVEDs of their individual entrepreneur;
The requirements for opening special accounts and access to banking secrecy have been removed from the draft.
