New Government Initiatives on Taxation of Income from Digital Platforms

On 9 September 2025, the Verkhovna Rada registered new government draft laws introducing international automatic exchange of information on income derived through digital platforms.

Draft Law No. 14025 provides for the implementation in Ukraine of international automatic exchange of information on income earned through digital platforms.

It introduces new rules for reporting platform operators and sellers, establishes a special taxation regime with a preferential 5% rate, and requires a separate bank account for receiving such income.

The Tax Code is to be supplemented by a new Article 347 “International Automatic Exchange of Information on Income Derived through Digital Platforms”, which sets out the main obligations of reporting platform operators to identify reporting sellers and submit information on their income under the Multilateral DPI Agreement.

  • The Draft Laws defines key terms such as: platform, platform operator, reporting seller, remuneration, etc.

Taxation rules include:

  • A preferential 5% tax rate for individuals, subject to several conditions (not self-employed, not using hired labor, annual income not exceeding 834 minimum wages, etc.);
  • The reporting platform operator acting as tax agent;

Income from sales of goods through platforms not exceeding 12 subsistence minimums per year (UAH 36,336 in 2025) being exempt from taxation.

Draft Law No. 14026 proposes amendments to Part 2 of Article 50 of the Civil Code, under which an individual engaged in reporting activities through a platform operator is not subject to state registration as an entrepreneur, provided such activity is carried out under Article 178-1 of the Tax Code of Ukraine.

Such reporting activities include any activity carried out by a seller through a platform for remuneration, namely:

  1. leasing of immovable property, including residential and non-residential premises, other real estate, and parking spaces;
  2. provision of personal services;
  3. sale of goods;
  4. leasing of vehicles.

We will continue to monitor the status of these Draft laws and provide updates on all significant developments in upcoming issues of our legal news.