The Tax Committee supported Bill No. 14025 for the first reading, which provides for the introduction of taxation of citizens' income from the sale of goods and the provision of services through digital platforms.
This was reported by MP Yaroslav Zheleznyak on Telegram, writes UNN.
Details
"The Tax Committee supported Bill No. 14025 on the introduction of international automatic exchange of information on income received through digital platforms for the first reading. Popularly known as the 'OLX tax'," Zheleznyak wrote.
He noted that 15 MPs voted "for", and 4 abstained.
The Ministry of Finance plans to collect UAH 14 billion in additional taxes per year. These have already been included in the 2026 Budget and will therefore be considered together on October 21-24.
According to Zheleznyak, two changes were made to the committee's decision:
- the tax exemption (i.e., what is not taxable income) will be not from income up to UAH 36,000, but up to EUR 2,000;
- it will come into force after the Tax Service joins the Multilateral Agreement of Competent Authorities on the Automatic Exchange of Information on Income Received Through Digital Platforms.
I will not vote for such a version until there is decriminalization of Article 301 regarding the decriminalization of adult content. Otherwise, it's some kind of hypocrisy... And a gift to our law enforcement officers of a list of all Ukrainian women whom they will immediately go to "ticket"
Addition
A bill on taxes from citizens who sell goods or provide services through online platforms has been submitted to the Verkhovna Rada of Ukraine for consideration.
The explanatory note to the bill states that it was developed to ensure the introduction in Ukraine of international automatic exchange of information on income received through digital platforms, and to harmonize national tax legislation with the law of the European Union and the Organization for Economic Cooperation and Development (hereinafter - OECD), which will contribute to the fulfillment of Ukraine's international obligations as a candidate country for EU and OECD membership.
It is stipulated that a resident taxpayer who has reached the age of 18 and simultaneously meets all the following requirements has the right to tax income from reporting activities at a rate of 5%:
- the taxpayer has at least one current account opened specifically for the purpose of carrying out reporting activities, and notifies each reporting platform operator with whom an agreement has been concluded to provide access to the platform, of the number (details) of the current account through which settlements are made during the reporting activities;
- carries out settlements during the reporting activities exclusively in monetary form - cash or non-cash - using a current account opened specifically for the purpose of carrying out reporting activities;
- no decision has been made regarding the application of special economic and other restrictive measures (sanctions) against the taxpayer in accordance with the procedure established by the Law of Ukraine "On Sanctions";
- is not a self-employed person in accordance with the Code; · does not use hired labor;
- the amount of income received by an individual - reporting seller during the calendar year from reporting activities cannot exceed 834 minimum wages established by law as of January 1 of the tax (reporting) year (about UAH 6.7 million as of January 1, 2025);
- does not sell excisable goods.
Recall
The Cabinet of Ministers plans to raise over UAH 22 billion next year from taxation of online platforms and the introduction of an excise tax on sweetened beverages.