On November 1, 2026, provisions of the law on automatic exchange of information on income through digital platforms came into force in Ukraine. Operators must register with the State Tax Service by the end of the year. New rules for taxing users' income will be applied from January 1, 2027.
This concerns Law No. 4903-IX. To launch the relevant set of rules, Ukraine needed to join the international agreement DPI MCAA. According to the Ministry of Finance, the State Tax Service signed a declaration of accession on October 29.
The agreement creates a legal basis for automatic exchange of data on earnings through platforms between Ukraine and foreign partner jurisdictions. The Ukrainian tax service will be able to receive relevant information from abroad and transmit information to other participants of the exchange.
The changes affect Ukrainian and foreign operators working on the Ukrainian market. The areas include transportation, delivery, sale of goods, rental of housing and vehicles, as well as provision of personal services. The Ministry of Finance cites Bolt, Uklon, Uber, and Airbnb as examples.
For operators, the nearest deadline is registration with the State Tax Service by January 1, 2027. Subsequently, they will be responsible for collecting and transmitting the information required by law about sellers and service providers, withholding tax on certain operations, and annual reporting. The first reporting period will be 2027.
For users, it is important to distinguish between two phases. The November entry into force of the norms does not mean that platforms must already withhold tax under the new procedure from each receipt. Changes in taxation of income through such services begin to apply from January.
A special regime is provided for individuals who meet the established conditions: work without hired employees, do not sell excisable goods, comply with the annual income limit, and conduct activities through an operator registered with the State Tax Service.
For income from the sale of goods through platforms, a non-taxable limit of €2000 per year is provided. As the Ministry of Finance clarifies, the number of sales within this limit is not limited. This exemption cannot be extended to payment for rides, delivery or other services: it is established specifically for the sale of goods.
The Ministry of Finance promised to provide additional information about the entry into force of the necessary by-laws. Therefore, the nearest obligation for registration applies to platform operators, not to all sellers, drivers and service providers who use them.
Based on materials from: Ministry of Finance — government portal, State Tax Service of Ukraine
