The Verkhovna Rada adopted in the first reading the second bill from the IMF package - on the taxation of digital platforms (№15111-d), the parliament reported on Wednesday, writes UNN.
Details
234 deputies voted for the adoption of the bill on the introduction of international automatic exchange of information on income received through digital platforms and the taxation of such income.
This is an international obligation of Ukraine in accordance with the memorandum with the IMF.
The document introduces a European control system in Ukraine, where online services will automatically share data on their users' income with the tax authorities. This should make the rules for sales and services on the Internet transparent.
"This is a revised text that we have significantly refined. Now it does not concern used goods, there are no special accounts and no access to banking secrecy," commented MP Yaroslav Zheleznyak from the tax committee on social networks.
Earlier, MP Olga Vasylevska-Smaglyuk from the tax committee reported on Telegram about the revision of the bill on the taxation of income through digital platforms, and spoke about "what has really changed after the revision":
- first, goods were left 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 directly provides for the coverage of goods. At the same time, a benefit was added - 2000 euros per year for the sale of goods. That is, small sellers do not fall under 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 effects and concluded that the complications for business significantly outweigh the potential benefits. Therefore, this construction was abandoned;
- third, self-employed persons and individual entrepreneurs. There were also many questions here. In the final version: restrictions for self-employed persons were removed; for individual entrepreneurs, only the logic was left: if the activity corresponds to your NACE code, you work as an individual entrepreneur, everything else can be done as an ordinary individual through the platform. This removes chaos from administration;
- fourth, non-resident platforms. We simplified reporting for them and allowed payment in foreign currency. This is important, because otherwise large international platforms simply do not enter into regulation;
- fifth, what, I think, people will appreciate: no declarations from individuals. If there is an excess or violation, the tax authority itself, based on data from the platform, forms a tax notification-decision. Responsibility for the calculation lies with the State Tax Service, not with the person;
- sixth, an important amendment for the market: we removed the risk of reclassification into labor relations between the platform and the seller through changes to labor legislation. This is what businesses have been talking about for a long time.
Zheleznyak noted that "it is important in terms of deadlines: no earlier than 01/01/2027, but after signing the exchange agreement and the accession of countries. That is, it will most likely be later than the beginning of 2027. That is, they will be taxed only in 2028 after reporting for 2027."
The draft law provides for a personal income tax rate of 5% (instead of 18%, as is currently the case).
Recall
All three tax bills from the package required by the IMF obligations were supported by the relevant committee of the Verkhovna Rada - regarding the taxation of income from digital platforms, the taxation of international postal and express shipments, and the continuation of military tax payment after the abolition of martial law.