On Tuesday, June 9, the Verkhovna Rada of Ukraine (VRU) adopted draft law No. 15111-d, which concerns the taxation of digital platforms. In the information space, it is known as the "law on the OLX tax." However, once the document is signed by the President of Ukraine and enters into force, rules for Ukrainians will change not only regarding trading on this digital platform.
After all, the draft law provides for registration for the sale of goods and services through Instagram and new restrictions on the purchase of alcohol. UNN looked into the issue more thoroughly.
Strong drinks online - only after identification: how the rules for buying and selling alcohol will change
The authors of the draft law — Danylo Hetmantsev, Andriy Motovylovets, Oleksandr Sova, and Yaroslav Zheleznyak — explain that the purpose of the innovations is to make it impossible to sell alcoholic beverages to minors and to strengthen control over online trade.
In other words, Ukraine is tightening control over the sale of alcohol via the Internet. From the moment the law comes into force, it will become impossible to buy beer, wine, cognac, or vodka on popular marketplaces or in the apps of famous hypermarkets simply by placing a bottle in a virtual cart. It will be possible to purchase strong drinks only after the buyer confirms their age.
Identification can be completed in several ways:
- presenting an electronic passport;
- showing an electronic ID;
- using the facial recognition function on your
smartphone;
- communicating with an operator in real-time;
- using other tools for identity
verification.
What awaits sellers who trade alcohol online
Sellers of alcohol will also feel the changes. In order to sell such drinks online, it will be necessary to obtain an appropriate license. In addition, all websites and applications that offer Ukrainians the chance to buy strong drinks will be entered into a special register.
For illegal online trade of alcohol or tobacco, resources will be blocked.
Sales on social networks under control: when Ukrainians face fines of up to 85 thousand
Draft law No. 15111-d also provides for changes for those Ukrainians who sell goods and services through popular social networks — Instagram, Facebook, TikTok Shop, etc. They will be officially recognized as entrepreneurs, and the profit from sales will be taxed if people offer their goods and services systematically.
In such a case, the seller must register as a sole proprietor (FOP) and pay taxes.
If this does not happen, the seller faces restrictions and sanctions. For carrying out entrepreneurial activities without state registration, a person will be held administratively liable.
This means that the person will need to pay a fine ranging from 17 to 34 thousand hryvnias. In addition, the tax office can block and seize funds that the seller received for their goods or services.
By the way, if Ukrainians continue to offer their goods and services for money after this and do not register as FOPs, a larger fine awaits them. In such a case, they will have to pay up to 85 thousand hryvnias.
In addition to administrative liability, a person who sells goods but does not have an FOP registration may be assessed additional tax liabilities — personal income tax at a rate of 18% and a military tax at a rate of 5% on income.
Will Ukrainians be fined for selling personal items?
For those Ukrainians who simply want to sell an unneeded baby stroller, clothes a child has outgrown, or old furniture through popular online platforms, the draft law allows them not to register as an FOP. After all, this is not about systematic sales of goods, but about a one-time sale of personal property.
If a citizen occasionally sells their own things, in particular an old phone, laptop, or clothes, such activity is not considered entrepreneurial. At the same time, the income received is subject to declaration and taxation in accordance with the requirements of the law.
In addition, income from the sale of goods and services that does not exceed 2,000 euros received during a calendar year will not be subject to taxation and fines.
When the rule on the sale of personal property will not work
Note that the draft law specifies cases where even the sale of clothing or cosmetics can be qualified as a business. If tax authorities, during monitoring, find that a person has been selling similar types of goods on online platforms for a long time, such as underwear, outerwear, perfumes, shoes, handmade products, etc., they will have to pay the fine mentioned above and register as an FOP.
How online trade is planned to be controlled in Ukraine
Tax authorities will be able to control internet trade in the following ways:
- analyzing bank transactions;
- scanning advertisements, pages, and thematic groups in
social networks;
- conducting test purchases as ordinary buyers;
- checking cash-on-delivery payments that a person receives through
postal operators — "Ukrposhta," "Nova Poshta," "Meest Express," etc.
Selling through Instagram or Facebook? For which advertising posts on these social networks you will be fined
The draft law "on taxes on OLX" provides for fines and sanctions not only for violating the norms of the law on trade but also for advertising.
The State Service of Ukraine for Food Safety and Consumer Protection will check advertisements for compliance with the requirements of advertising legislation. In particular, a fine will have to be paid for:
- disseminating false information about a product;
- using profanity;
- placing advertisements in violation of established norms.
When the legislative changes on online alcohol sales and goods on social networks will take effect
Formally, the law will become effective after it is signed by the President of Ukraine, Volodymyr Zelenskyy, and then the document is published in the pages of "Holos Ukrainy" and "Vidomosti Verkhovnoi Rady Ukrainy." However, there are nuances here as well.
As explained by one of the authors of the document, Yaroslav Zheleznyak, the law will enter into force no earlier than January 2027. And it will actually start operating closer to 2028.
Taking into account the need to sign memorandums and launch the information exchange mechanism, the full functioning of the new rules may begin closer to 2028
What you need to know about draft law No. 15111-d
Draft law No. 15111-d is an already revised document that the relevant parliamentary committee received on April 6, 2026. A few days later — on April 8 — it was adopted as a basis, but on the condition of further refinement. Parliamentarians were supposed to vote on the draft law in the session hall as early as May 28, but the adoption was postponed to June 9.
Ultimately, the people's deputies exercised their will: 241 parliamentarians pressed the green button, and the law was adopted as a whole. In this version, it was supported even by business associations.
At the same time, some of the amendments (and a total of about 3,000 were proposed) were blocked by deputies during the vote on the document.
Some of the amendments were not supported; however, according to the participants of the process, this did not have a critical impact on the final version of the document
What the new law on the regulation of online trade gives Ukraine
People's Deputy and co-author of the draft law Yaroslav Zheleznyak explains that the draft law is one of the structural "benchmarks" of the International Monetary Fund (IMF).
In other words, the de-shadowing of income, the development of the digital economy, and the alignment of Ukrainian legislation with EU and OECD standards were important conditions for continuing cooperation between official Kyiv and the IMF. This includes future financial support for our country.
What the document on the regulation of online trade is about
It proposes to introduce new rules in Ukraine for taxing income received through digital platforms, as well as a mechanism for the automatic exchange of tax information with other states.
The document provides that digital platforms through which individuals sell goods or provide services will become tax agents and will transfer information about sellers' income to the control authorities.
According to the draft law, individuals will be able to use a special tax regime for income received through digital platforms if they simultaneously meet a number of conditions:
- the seller must be a resident of Ukraine;
- the seller must use an account in a Ukrainian bank or payment institution for settlements;
- the seller must not involve hired employees;
- the seller must not sell excise goods;
- the person must sell goods and services through
platforms that have been registered with the tax authorities.
One of the key innovations of the draft law is the recognition of platform operators as tax agents. It is they who will have to calculate, withhold, and transfer taxes from the sellers' income, as well as submit the relevant reports to the tax service.
The document also provides tax benefits for small sellers. Income from the sale of goods through platforms will not be taxed if their total volume for the year does not exceed the equivalent of 2,000 euros. If a person exceeds this limit, tax will be assessed on the excess amount.
In addition, the draft law sets new requirements for the platforms themselves. They must register with the tax authorities, conduct verification of sellers, collect information about their income, and regularly submit reports.
Data on sellers' income will be transferred not only to the Ukrainian tax service. It can be used during the international automatic exchange of tax information in accordance with multilateral international agreements.
To monitor compliance with these requirements, lawmakers have provided additional powers for tax authorities. Thus, tax officials will be able to check the timeliness of report submission by platforms, the accuracy of the data provided, and the completeness of tax payments.
Important: separate grounds for inspection by control authorities will arise if the seller or representatives of the online platform did not submit reports on time, made an error in the documents, or provided false information.
Draft law No. 15111-d also contains a system of financial liability for platform operators. If platform representatives have not registered, they will pay a fine of 20 minimum wages (as of June 2026, this is 172,940 UAH, - Ed.). In addition, a fine will have to be paid to the state budget if the tax office did not receive an income report. The monetary penalty will be assessed in the amount of 100 minimum wages (as of June 2026, this is 864,700 UAH, - Ed.).
Fines will also be assessed for late submission of reports, providing incomplete or false information, and for violating the rules for storing data about sellers.
A separate block of changes concerns foreign companies operating digital platforms. For them, the procedure for registration, submission of reports, receipt of tax notices, and appealing decisions of the control authority has been defined. Lawmakers also provided for the use of a special electronic portal for the interaction of non-residents with the tax service of Ukraine.
Rada approves tax on income from digital platforms as part of IMF package09.06.26, 13:55