Cabinet of Ministers approved a package of tax bills as part of its obligations to the IMF. With parcels and digital platforms - but so far without VAT for individual entrepreneurs
Kyiv • UNN
The government approved VAT on international parcels and a 5% tax for users of digital platforms. The military levy will be in effect for three years after the war.
The government approved a package of draft laws on taxing income from digital platforms, taxing international postal and express shipments, and extending the payment of military tax after the repeal of martial law, including within the framework of obligations under the cooperation program with the IMF, the Ministry of Finance reported on Monday, writes UNN.
Today, March 30, the Cabinet of Ministers of Ukraine approved a package of three draft laws. They provide for amendments to the Tax Code of Ukraine and the Law of Ukraine "On Banks and Banking Activities" regarding the implementation of international automatic exchange of information on income received through digital platforms, taxation of e-commerce operations, and the extension of military tax payment at current rates.
Details
The Ministry of Finance explained this as a "comprehensive solution aimed at de-shadowing the economy, creating equal conditions for business competition, and ensuring the financing of key state needs after achieving a just peace." The draft laws, as stated, aim to harmonize Ukrainian legislation with the norms of the European Union and the OECD.
Digital platforms
- the implementation of international automatic information exchange (DAC7) and the introduction of a special taxation regime for individuals who receive income through platforms is envisaged;
- the personal income tax rate will be 5% (instead of 18%, as it is now);
- the platform operator will act as a tax agent, ensuring automatic calculation and payment of taxes;
- it is important that a taxation threshold for the sale of goods is set at up to 2 thousand euros per year, which excludes one-time non-commercial transactions from taxation.
The draft law, as stated, applies to Ukrainian and foreign companies that provide digital services and actively operate in the Ukrainian market (such as Bolt, Uklon, Airbnb, Globo, Uber, and other services for providing services, selling goods, renting real estate or transport, etc.).
As stated, "electronic 'bulletin boards' that only advertise or inform about a product or service will not fall under the new regulation."
"It is envisaged that the changes will come into effect from the beginning of 2027. This will allow all market participants to adapt their activities and business processes to the new conditions," the Ministry of Finance stated.
Taxation of international postal and express shipments
- it is proposed to abolish the current VAT exemption for goods worth up to 150 euros and introduce taxation of such operations according to a model that corresponds to EU approaches;
- VAT will be charged at the stage of purchasing goods through electronic platforms and will be included in the final cost;
- the exemption for non-commercial shipments worth up to 45 euros (personal shipments or gifts) is maintained.
The changes, as stated, are also planned from the beginning of 2027.
Extension of military tax payment
It is envisaged to extend the payment of military tax for three years after the termination or cancellation of martial law, taking into account the continued high need for financing the security and defense sector and the reconstruction of Ukraine. As stated, the rates are as follows:
- for individuals – 5%;
- for individual entrepreneurs of the 1st, 2nd, and 4th groups of the single tax – 10% of one minimum wage as of the first day of the current month (in 2026 – UAH 865);
- for taxpayers of the 3rd group of the single tax (individual entrepreneurs and legal entities, except for electronic residents (e-residents)) – 1% of income.
The Ministry of Finance noted that the implementation of tax changes will, in particular, allow "Ukraine to fulfill its international obligations as a candidate country for EU and OECD membership, as well as within the framework of the cooperation program with the IMF (EFF 2026-2029)."
The draft laws will be submitted to the Verkhovna Rada of Ukraine for registration in the near future.
At the same time, the Ministry of Finance has not yet published proposals regarding the discussed initiative on VAT for individual entrepreneurs.