The Verkhovna Rada today passed in its entirety a draft law (No. 15111-d) on the taxation of digital platforms, parliament reported on Tuesday, UNN reports.
Details
"The Rada approved No. 15111-d on the taxation of digital platforms," noted Yaroslav Zheleznyak, an MP from the tax committee. "This was an IMF structural benchmark. But overall, the final text turned out to be very sensible and was supported by all business associations. A number of amendments did fail on the floor, but not critically."
241 people's deputies voted in favor.
The document introduces a European control system under which online services will automatically share information about their users' income with the tax authorities. This will make the rules for sales and the provision of services on the Internet fully transparent. The adoption of the law is part of Ukraine's international obligations under the memorandum with the IMF.
"Regarding the effective dates—it is scheduled for no earlier than January 2027, but objectively, by the time all memorandums are signed and the exchange system is launched, it will only start working closer to 2028," Zheleznyak noted.
The draft law provides for a single payment—Personal Income Tax (PIT) at a rate of 10% (instead of the current 18%), without an additional military tax.
Earlier, Olga Vasylevska-Smaglyuk, an MP from the tax committee, reported on Telegram about the revision of the draft law on taxing income through digital platforms and explained "what actually changed after the revision":
- First, goods were kept within the scope of the law. There were many discussions about whether to limit it only to services, but we are moving in the logic of DAC7, which explicitly provides for the inclusion of goods. At the same time, an exemption was added—2,000 euros per year for the sale of goods. This means small sellers are not subject to the tax burden, but platforms still report;
- Second, special accounts were removed. This was one of the most controversial ideas. We weighed the risks and the effect and concluded that the complications for business significantly outweigh the potential benefits. Therefore, this structure was abandoned;
- Third, self-employed individuals and Individual Entrepreneurs (FOPs). There were also many questions here. In the final version: restrictions for the self-employed were removed; for FOPs, only the logic remains: if the activity matches your KVED (classification of economic activity), you work as an FOP; everything else can be done as a regular individual through the platform. This eliminates administrative chaos;
- Fourth, non-resident platforms. We simplified reporting for them and allowed payment in foreign currency. This is important because otherwise, large international platforms simply would not enter the regulatory framework;
- Fifth, something I think people will appreciate: no tax returns from individuals. If there is an excess or a violation, the tax office itself, based on data from the platform, generates a tax assessment notice. The responsibility for the calculation lies with the State Tax Service, not the individual;
- Sixth, an important amendment for the market: we removed the risk of reclassifying the relationship between the platform and the seller as an employment relationship through changes to labor legislation. This is something business has been talking about for a long time.
Rada prepares to vote on tax for income from digital platforms, IMF supported – MP09.06.26, 11:53