Draft Law on Taxation of Activities on Digital Platforms

On 08 April 2026, the Verkhovna Rada of Ukraine adopted, at first reading, Draft Law No. 15111-д on the introduction of international automatic exchange of information regarding income received through digital platforms and the taxation of such income.

The document provides for the introduction of such an exchange in accordance with the OECD Model Rules following Ukraine’s accession to the relevant DPI Multilateral Convention. It is therefore proposed to amend the Tax Code of Ukraine to include provisions on the identification of reportable sellers and the reporting of their income.

Compared to the main Draft Law No. 15111, a number of simplifications are provided for, in particular:

  • simplification of the conditions for applying the preferential rate (5%) to the taxation of income received via digital platforms:
  • the possibility of applying this rate to self-employed individuals, provided that the types of reporting activities carried out via the platform differ from the registered activities of the individual entrepreneur;
  • the abolition of the requirement to open special accounts and to disclose banking secrecy;
  • simplification of the procedure for filing returns and paying taxes;
  • simplification of procedures for paying tax liabilities on income exceeding 834 times the minimum wage per year (approximately UAH 7.2 million as of 2026), or if income from the sale of goods exceeds the amount of non-taxable income.

The Draft Law provides that the right to tax income from reporting activities at a rate of 5% shall be granted to resident taxpayers who meet all of the following requirements:

  • have at least one current account opened specifically for the purposes of the reporting activity;
  • conduct transactions exclusively in monetary form (cash or non-cash);
  • are not subject to sanctions;
  • do not hire employees;
  • earn income of up to 834 times the minimum wage per year (approximately UAH 7.2 million as of 2026);
  • do not sell excise goods.

In addition, it is envisaged to establish a tax-free allowance of €2,000 per year for income derived from the sale of goods via online platforms by private individuals. Consequently, one-off sales of personal items (including second-hand goods) will not be subject to tax.

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