Ukraine introduces control over income from digital platforms: what will change for sellers, freelancers and online businesses

Ukraine is preparing for a large-scale implementation of international automatic exchange of information on income received through digital platforms. This involves the implementation of the DPI standard and rules similar to the European DAC7 directive, which are intended to strengthen control over online income and de-shadow the digital economy.

The relevant draft law has already been prepared for the second reading in the Verkhovna Rada.

The new rules provide that digital platform operators will be obliged to provide tax authorities with information about sellers who earn money through online services.

The definition of a “digital platform” includes almost all services that allow users to sell goods or services through a website, mobile application or other software. These include marketplaces, housing rental services, platforms for freelance work, transportation, consulting and online trading.

The following will be considered reportable activities:

— sale of goods;

— rental of real estate;

— vehicle rental;
— provision of personal services, including freelance work, online consultations and other digital services.

At the same time, the law provides for exceptions for the so-called “small sellers”. If a person has made less than 30 sales per year and the total amount of income does not exceed 2 thousand euros, their data will not be transferred within the framework of automatic reporting.

However, for active sellers on OLX, Etsy, eBay and other platforms, the new rules will mean almost complete financial transparency.

The draft law pays special attention to the responsibility of platforms. For failure to submit reports or the transfer of inaccurate data, the operator will face a fine of 20 minimum wages – as of 2026, this is about 160 thousand hryvnias.

The document also contains a number of important changes related to the online sale of excisable goods. To trade alcohol, tobacco or electronic cigarettes over the Internet, sellers will have to undergo special registration and enter their websites and mobile applications into the state register.

In case of violation, the State Tax Service will be able to initiate the blocking of such websites through providers. At the same time, electronic communications providers will be obliged to implement the decision to restrict access within three working days.

Another important innovation was the actual legalization of the operating model of digital platforms such as Uber or Glovo. The law directly stipulates that the relationship between platforms and registered service providers will not be considered labor.

In addition, the draft law includes norms that do not directly concern digital platforms. In particular, it concerns the introduction of an export duty on certain types of stone – granite and other building materials. The rate will be 0.3 euros per kilogram and will be valid for ten years.

Despite thousands of amendments submitted, the relevant committee of the Verkhovna Rada rejected most of the proposals to mitigate fines, increase the tax-free limit, and postpone the launch of new rules.

In fact, the bill forms a new system of digital tax control, which will significantly change the rules for online business in Ukraine and bring them closer to European Union standards.