Taxes on online sales from 2027: who will pay and how the State Tax Service will calculate the amounts

Starting January 1, 2027, new rules for taxing income received by Ukrainians through digital platforms will take effect in Ukraine. They provide for accounting for income from various platforms, special rates, and reporting by platforms. In certain cases, the State Tax Service will calculate the tax amount itself. UNN explains who will pay into the state budget and how the amounts of the new tax will be calculated.

Details

The changes were established by Law No. 4903-IX dated June 9, 2026. It applies both to online sales and to income from providing services, transportation, and rentals through the respective services. Ordinary transfers between individuals are not covered.

Which sales income will not be taxed

For individuals, the authors  of the law provided for an annual tax-free threshold of EUR 2,000 for selling goods through digital platforms. This will allow people to sell personal belongings without paying tax if their total income does not exceed the threshold.

Importantly, the threshold applies not to each individual website but to total income for the calendar year. For example, if a person sells items on two platforms, proceeds from both platforms will be taken into account together. The equivalent amount in hryvnias will be determined using the official exchange rate of the National Bank of Ukraine as of January 1 of the relevant reporting year. If income from the sale of goods exceeds EUR 2,000, tax under the special regime will be charged on the excess amount.

When the State Tax Service will calculate the tax itself

The tax authority at the seller’s tax address will determine the liability if total annual income from the sale of goods through several digital platforms exceeds the EUR 2,000 tax-free threshold. Another basis provided by law is income exceeding the threshold of 834 minimum wages established as of January 1 of the reporting year. This amount determines the threshold for applying the special tax rate. If the established conditions are met, income within this threshold will be taxed at a rate of 10%, while a rate of 23% will apply to the excess amount. Tax previously withheld by the platform will be taken into account during the final calculation.

To determine liabilities, the State Tax Service will use reports from digital platform operators, simplified tax calculations, information from foreign tax authorities exchanged במסגרת international exchange, and other data provided for by law. Amounts in foreign currency will be converted into hryvnias at the NBU exchange rate as of January 1 of the reporting year.

Who will withhold tax from income

As a general rule, the digital platform operator will perform the function of a tax agent. Under the conditions established by law, it will withhold tax from the user’s income and transfer it to the budget. To apply the 10% rate, the seller must meet specified requirements, including having no employees, not selling excisable goods, and operating through a registered platform operator.

In other words, for most citizens who meet the criteria of the special regime, separate declaration of such income is not required. However, if a seller loses the right to the special rate, they may become obligated to file a declaration and pay the tax independently under the general rules.

When a notice from the tax authorities will arrive and how much time there will be to pay

If the State Tax Service determines the amount of the tax liability, the citizen will be sent or served with a tax notice-decision containing a detailed calculation. The notice will be sent by July 1 of the following year. From the date of service of this document, the seller will have 60 days to pay the specified amount. Thus, for income received during 2027, notices in the relevant cases will be sent by July 1, 2028. The payment period will be calculated from the date the document is received, not from the beginning of the calendar year.

When the new rules and international exchange will take effect

The law has already been adopted and officially published; however, the new procedure for taxing income from platforms will apply from January 1, 2027. Operators of such services must register with the State Tax Service by the end of 2026 and subsequently report users’ income.

On October 29, 2026, Ukraine joined the multilateral DPI MCAA agreement on the automatic exchange of information about income from digital platforms. This creates a legal basis for receiving the relevant data from partner states. The provisions on international exchange are to enter into force on November 1, 2026. At the same time, income unrelated to work through digital platforms will continue to be taxed under the general rules of the Tax Code. Citizens who use several online marketplaces should track their total receipts throughout the year, since it is the aggregate amount that matters for determining tax liabilities.

Let us remind you

At the beginning of June 2026, the Verkhovna Rada approved the taxation of income earned through online platforms at a rate of 10%. The services are expected to automatically report users’ earnings.