Law on Taxation of Digital Platforms in Ukraine Has Been Adopted

On June 9, 2026, the Verkhovna Rada of Ukraine adopted in its entirety the draft law “On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine on the Implementation of International Automatic Exchange of Information on Income Received through Digital Platforms and Taxation of Such Income” (No. 15111-д). This draft law is part of a package of structural reforms in accordance with the IMF Cooperation Program and meets the requirements of the EU DAC 7 Directive and the OECD Model Rules on the Automatic Exchange of Information on Income from Digital Platforms.

The draft law applies to Ukrainian and foreign companies that provide digital services and operate on the Ukrainian market, in particular, in transportation, delivery, housing rental, and sale of goods.

Key provisions:

– A single tax payment of 10% of personal income tax is established, which is paid by the platform operator as a tax agent. The proceeds from this payment will be distributed 50/50 between the general and special funds of the state budget, and no additional military levy will be paid on such revenues.

– Digital platform operators will identify accountable sellers, collect relevant information about them and submit annual reports for the purposes of international exchange to the State Tax Service. The first international exchange of information is planned for 2028 for the reporting year 2027.

– A tax-free threshold of EUR 2,000 per year has been established for transactions for the sale of goods through digital platforms, under which the number of such sales is not limited.

The main provisions of the Law will enter into force on January 1, 2027.

Press release