The Committee on Taxes supported draft law No. 14025, which provides for taxation of income of citizens from the sale of goods and services through digital platforms. The Ministry of Finance plans to attract UAH 14 billion in additional taxes per year. This was reported by People’s Deputy Yaroslav Zheleznyak on Telegram, writes UNN.
Details
“The Committee on Taxes supported the first reading of bill No. 14025 on the introduction of international automatic exchange of information on income received through digital platforms. The people call it a “tax on OLX,” wrote Zheleznyak. He noted that 15 MPs voted “for”, 4 abstained. The Ministry of Finance plans to collect UAH 14 billion in additional taxes per year. Which have already been included in the 2026 Budget and therefore will be considered together on October 21-24.
According to Zheleznyak, two changes were made to the committee’s decision:
the tax benefit (i.e. what is not taxable income) will not be from income up to UAH 36,000, but up to EUR 2,000;
it will come into force after the Tax Authority joins the Multilateral Agreement of Competent Authorities on the Automatic Exchange of Information on Income Received through Digital Platforms.
I will not vote for this version until there is decriminalization of 301 articles on the decriminalization of adult content. Otherwise, this is some kind of hypocrisy…. And a gift to our law enforcement officers of a list of all Ukrainian women whom they will immediately “ticket” – Zheleznyak said.
A bill on taxes on citizens who sell goods or provide services through online platforms has been submitted to the Verkhovna Rada of Ukraine for consideration.
The explanatory note to the bill states that it was developed to ensure the introduction in Ukraine of international automatic exchange of information on income received through digital platforms, and to harmonize national tax legislation with the law of the European Union and the Organization for Economic Cooperation and Development (hereinafter referred to as the OECD), which will contribute to the fulfillment of Ukraine’s international obligations as a candidate country for membership in the EU and the OECD.
It is provided that the right to tax income from reporting activities at a rate of 5% is granted to a resident taxpayer who has reached the age of 18 and simultaneously meets all of the following requirements:
the taxpayer has at least one current account opened specifically for the purposes of reporting activities, and notifies each accountable platform operator with whom an agreement has been concluded to provide access to the platform of the number (details) of the current account through which payments are made during the reporting activities;
makes payments during the reporting activities exclusively in monetary form – cash or non-cash – using a current account opened specifically for the purposes of reporting activities;
no decision has been made regarding the taxpayer to apply special economic and other restrictive measures (sanctions) in accordance with the procedure established by the Law of Ukraine “On Sanctions”;
is not a self-employed person in accordance with the Code;· does not use the labor of hired persons;
the amount of income received by an individual – a responsible seller during the calendar year from carrying out reporting activities cannot exceed 834 times the minimum wage established by law as of January 1 of the tax (reporting) year (about 6.7 million hryvnias as of January 1, 2025);
does not sell excisable goods
