VAT for individual entrepreneurs, parcels, and digital platforms. The Ministry of Finance presented a unified tax bill
Kyiv • UNN
The bill provides for mandatory registration of individual entrepreneurs as VAT payers if their income exceeds UAH 4 million. New rules are being introduced for digital platforms (OLX, Uklon, etc.) and the taxation of parcels.
The Ministry of Finance has published a large tax bill concerning VAT for individual entrepreneurs, military tax, taxation of digital platforms (OLX, Uklon, etc.), and parcels, UNN reports.
The explanatory note clarifies the main provisions of the draft law.
Taxation of digital platforms
It is proposed to supplement the Tax Code of Ukraine with a new article "Taxation of income of accountable sellers from carrying out reporting activities through digital platforms."
Thus, it is stipulated that a resident taxpayer who has reached 18 years of age and simultaneously meets a number of requirements has the right to tax income from reporting activities at a rate of 5%, one of which is that the amount of income received by an individual - accountable seller during a calendar year from reporting activities cannot exceed 834 times the minimum wage established by law as of January 1 of the tax (reporting) year (approximately 7.2 million hryvnias as of January 1, 2026);
At the same time, the draft law establishes that the income of an individual - seller from the sale of goods through platforms is not included in taxable income if its total amount for the reporting year does not exceed the equivalent of 2,000 euros at the official NBU exchange rate as of January 1 of the corresponding year. At the same time, there is no requirement to open a current account in a bank for reporting activities, and the accountable seller has the right to use existing current accounts in a bank opened for their own needs.
VAT for individual entrepreneurs
This part concerns the harmonization of VAT rules for single tax payers in accordance with Directive 2006/112/EC.
Regarding the establishment of mandatory registration as value-added tax (VAT) payers for single tax payers - legal entities and individual entrepreneurs (IEs), the draft law provides for:
- mandatory registration as VAT payers from January 1, 2027, for legal entities and individual entrepreneurs who are on the simplified taxation system if they reach the threshold for mandatory VAT registration established by paragraph 181.1 of Article 181 of the Tax Code of Ukraine;
- introduction of a reporting tax period - a calendar quarter - for VAT payers who pay a single tax;
- application of penalties in the amount of 1 hryvnia for the first five violations during 2027 for single tax payers who are registered as VAT payers, in case of violation of the deadlines for registration of tax invoices / adjustment calculations in the Unified Register of Tax Invoices and/or violation of the rules for calculating and paying monetary obligations;
- granting VAT payers the right to draw up consolidated tax invoices in case of supply of goods / services and/or receipt of advance payment for goods / services to persons who are not registered as VAT payers, no later than the last day of the month.
At the same time, the draft law proposes to increase the threshold for mandatory VAT registration from 1 to 4 million hryvnias
As noted, this corresponds to the limits defined by Council Directive 2006/112/EC (85 thousand euros).
Regarding military tax
The draft law provides for the extension of the norms regarding the obligation to pay military tax:
- for individuals in the amount of 5.0%;
- for individual entrepreneurs - single tax payers of the first, second, and fourth groups - 10% based on one minimum wage as of the first day of the current month (in 2026 - 850 UAH);
- single tax payers of the third group (individual entrepreneurs and legal entities) (except for electronic residents (e-residents) - 1% of income.
Regarding parcels
This concerns the improvement of VAT administration in the field of e-commerce.
The draft law provides for amendments to the Tax Code of Ukraine aimed at regulating the taxation of distance sales of goods imported into the customs territory of Ukraine, to enable the sender to pay VAT.
In particular, the draft law proposes:
- to determine that in case of import into the customs territory of Ukraine in international postal and express shipments of goods purchased according to the rules of distance selling, the tax base is the total invoice value, determined in accordance with the Customs Code of Ukraine (150 euros);
- to establish an obligation for an electronic interface enterprise - a non-resident to keep records of distance sales of goods;
- to determine that the person responsible for calculating and paying VAT to the budget in case of carrying out activities according to the rules of distance selling of goods is the electronic interface enterprise. If the electronic interface enterprise is a non-resident, then the intermediary of the electronic interface enterprise is also considered a person on whom the obligation to calculate and pay tax to the budget at the level of the electronic interface enterprise is imposed.
It is also envisaged to supplement Article 197 of the Tax Code with new provisions on the exemption from VAT of operations for the import into the customs territory of Ukraine:
- goods purchased according to the rules of distance selling of goods, addressed to a recipient - an individual (to avoid double taxation of distance selling operations);
- goods whose total invoice value does not exceed the equivalent of 45 euros, for one recipient - an individual in one dispatch from one sender - an individual in international postal shipments or in one cargo of an express carrier from one sender - an individual in international express shipments. Provided that such goods are sent by the sender to the recipient without any payment, are intended for personal or family use by the recipient, their characteristics and quantity do not indicate that they are imported for any commercial purpose.
The draft law provides for amendments to the Tax Code of Ukraine, as well as to the Law of Ukraine "On Banks and Banking Activities." The Code is also supplemented with a new Article 347 "International automatic exchange of information on income received through digital platforms."
"The adoption of the draft law will allow an additional approximately 60 billion UAH in tax revenues to be attracted to the State Budget of Ukraine annually and prevent losses of military tax revenues to the State Budget of Ukraine after the termination or cancellation of martial law in Ukraine," the explanatory note states.