Draft law on international exchange of tax information through digital platforms

 On 30 April 2025, the Verkhovna Rada registered Draft Law No. 13232 on the introduction of an international automatic exchange of information on income received through digital platforms.

The Ministry of Finance has informed that the Draft Law is aimed at implementing the OECD Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy for Ukraine’s accession to the the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived through Digital Platforms (DPI – MCAA).

Thus, the Draft Law provides for amendments to the Tax Code of Ukraine, in particular, a new article entitled “Міжнародний автоматичний обмін інформацією про доходи, отримані через цифрові платформи” (”International Automatic Exchange of Information on Income Earned through Digital Platforms”), which will contain the basic requirements for due diligence of users, identification of accountable sellers and reports submitted to the State Tax Service of Ukraine.

The Draft Law also establishes a preferential personal income tax (PIT) rate of 5%, which will be available to resident who meet the following requirements:

  • has at least one current account opened specifically for the purposes of reporting activities;
  • makes payments using such an account;
  • is not a self-employed person;
  • does not use the labor of hired persons;
  • does not sell excisable goods;
  • the amount of income received by the taxpayer during the calendar year does not exceed 834 minimum wages (approximately UAH 6.7 million as of 01 January 2025).

In addition, if no more than 3 sales of goods through the platform for a total amount not exceeding the equivalent of EUR 2 000 are made during a calendar year, an individual has the right not to open a current bank account for reporting activities, but to use existing current bank accounts opened for their own needs.

At the same time, the operator of the platform through which the reporting activities of such individual are carried out will act as a tax agent for such individual.

We will closely monitor further developments in the status of this Draft Law and report on them in the future Legal News.