Taxation of Activities on Digital Platforms Adopted

On 09 June 2026, the Verkhovna Rada of Ukraine adopted Draft Law No. 15111-d, which provides for the implementation of international information exchange, a new system of transparent taxation of income in the digital economy, and the fulfillment of international obligations.

The Draft Law applies to Ukrainian and foreign companies providing digital services (Bolt, Uklon, Airbnb, Globo, Uber, and other services for the provision of services, sale of goods, rental of real estate or transport, etc.).

In particular, the Draft Law provides that:

the State Tax Service of Ukraine will annually receive information on the income of Ukrainian residents generated through digital platforms from the competent authorities of foreign jurisdictions, and will transmit similar information regarding the residents of those countries;
digital platform operators will be obliged to identify accountable sellers, collect relevant information about them, register with the State Tax Service of Ukraine, and submit annual reports for the purposes of international exchange;
a new approach to the taxation of citizens’ income generated through digital platforms is introduced: a single tax payment of 10% PIT is established, which is paid by the platform operator acting as a tax agent.

For more details on the main provisions of this Draft Law, please see our previous Legal News dated 17 April 2026.

We will continue to closely monitor further developments in this area and report on them in the future Legal News.