Draft law on the exchange of income data from digital platforms

On 27 August 2025, the Cabinet of Ministers of Ukraine approved Draft Law “On Amendments to the Tax Code of Ukraine and Certain Other Legislative Acts of Ukraine Regarding the Implementation of International Automatic Exchange of Information on Income Received Via Digital Platforms”.

With the adoption of the Law, Ukraine will be able to join the global system for exchanging tax data on income received through popular digital platforms, including Bolt, Airbnb, Booking, Uber, and Glovo.

Changes in taxation

For income of individuals – accountable sellers, a personal income tax rate of up to 5% will apply:

  • if a separate bank account has been opened for receipts from platforms and settlements are made through it;
  • if these individuals are not self-employed, do not have employees;
  • their annual income does not exceed 834 minimum wages (currently – approximately 6,7 million ₴);
  • they do not trade in excisable goods.

The general personal income tax rate remains at 18% for anyone who does not meet the above conditions.

However, if no more than three sales are made through the platform during the year for an amount of up to 2,000 euros, the use of an existing current account is permitted.

Income from the sale of goods through platforms, if it does not exceed 12 subsistence minimums (currently – 36 336 ₴) per year, is not taxable income.

Information about the income of users of digital platforms who are tax residents of Ukraine will be sent to the State Tax Service by both platform operators and foreign tax authorities.

Taxpayers whose income falls under the new conditions will not submit separate declarations, as the digital platform operator will act as the tax agent.

The press service of the Ministry of Finance reported that the new rules will be beneficial for businesses and taxpayers, as they will simplify administration and reduce the risks of tax control (audits) by tax authorities for users and platform operators.

We will continue to monitor the adoption of this Draft Law.