The Cabinet of Ministers of Ukraine has approved a draft law on amendments to the Tax Code and the introduction of international automatic exchange of information on income received through digital platforms. The Ministry of Finance claims that with this draft law, «small sales of household goods by Ukrainians will remain outside the tax burden».
The Cabinet of Ministers of Ukraine has approved a draft law on amendments to the Tax Code and the introduction of international automatic exchange of information on income received through digital platforms. The Ministry of Finance claims that with this draft law, «small sales of household goods by Ukrainians will remain outside the tax burden».
«The adoption of this draft law is an important step towards harmonizing tax legislation with European standards and Ukraine’s fulfillment of its obligations as a candidate for membership in the EU and the Organization for Economic Cooperation and Development (OECD),» the Ministry of Finance notes.
It is noted that the updated draft law creates the prerequisites for Ukraine’s accession to the global data exchange system on income received through digital platforms (such as Bolt, Airbnb, Booking, Uber, Glovo, etc.). Information on the income of users of digital platforms, tax residents of Ukraine, will be received by the State Tax Service both from platform operators and from foreign tax authorities.
«Payers whose income falls under the new conditions will, for the most part, not need to file separate declarations; the digital platform operator will act as the tax agent,» the Ministry of Finance assures.
Sellers will have a personal income tax rate of up to 5% under the following conditions:
The 18% personal income tax rate applies to anyone who does not meet these conditions, i.e. has employees, has not opened a separate account, etc.
If no more than three sales are made through the platform during the year for an amount of up to 2,000 euros, it is allowed to use an existing current account opened for personal needs.
Income from the sale of goods through platforms, if it does not exceed 12 subsistence minimums per year (about UAH 36,336 as of 2025), is not taxable income .
«This means that one-time small sales of household items by Ukrainians will remain outside the tax burden,» the Ministry of Finance promises.
