Ukraine joined an international agreement that will allow tax authorities of different countries to automatically exchange information about incomes of citizens and companies received through digital platforms. The State Tax Service of Ukraine signed the corresponding declaration on October 29.
The State Tax Service and the Ministry of Finance of Ukraine reported this.
This concerns the Multilateral Competent Authority Agreement on automatic exchange of information on income derived through digital platforms (DPI MCAA). It provides for regular exchange of tax data between participating states, in particular regarding earnings of individuals and legal entities on foreign online marketplaces.
Joining the agreement opens for Ukraine the possibility to receive from foreign tax authorities information about incomes of Ukrainian taxpayers abroad. At the same time, the Ukrainian side will be able to transfer relevant data to other participating countries.
The Ministry of Finance explained that signing the declaration was a necessary condition for the entry into force of the provisions of the Tax Code on international exchange of such data. The relevant norms will come into effect on November 1, 2026.
At the same time, the entry into force of the provisions on information exchange does not mean an immediate transition to new taxation of incomes of users of online services. New tax rules will begin to apply on January 1, 2027.
By the end of 2026, digital platform operators must register with the State Tax Service. The requirements will apply to Ukrainian and foreign companies operating on the Ukrainian market. Among them are transportation, delivery, housing rental and goods sales services, in particular Bolt, Uklon, Uber and Airbnb.
For individuals who meet the conditions of a special tax regime, a tax rate on incomes of 10% is provided. Platform operators will withhold and transfer it to the budget. Separately, exemption from taxation of incomes from the sale of goods through platforms is provided within 2000 euros per year.
The new mechanism corresponds to the model rules of the Organisation for Economic Co-operation and Development and brings Ukrainian legislation closer to the European directive DAC7, which regulates the exchange of tax information on activities on digital platforms.
The Ministry of Finance noted that information about the entry into force of the necessary by-laws will be published additionally.
Based on materials from: State Tax Service of Ukraine, Ministry of Finance of Ukraine
