OLX, Rozetka, «Kabanchik» and other platforms will automatically charge taxes from users – CMU bill

How ITC.UA warned earlierThe government has approved a draft law that provides new rules for taxation of income received by individuals through digital trading platforms. This is the draft law «On Amendments to the Tax Code of Ukraine and Certain Other Legislative Acts of Ukraine on the Implementation of International Automatic Exchange of Information on Income Received through Digital Platforms».

MP Yaroslav Zheleznyak has already published the text of the draft law. According to the document, operators of digital platforms (services, marketplaces, aggregators) will become tax agents. This means that they will independently withhold taxes from users who earn money on these platforms by selling goods or providing services. The total collection rate will be — 10% (5% tax and 5% military fee).

This will apply to both Ukrainian and foreign digital platforms if they are used by Ukrainian citizens.

The draft law covers any type of activity carried out by a seller through a platform for remuneration:

• leasing real estate (housing, offices, parking lots, etc.),
• personal services,
• sale of goods,
• transport rental.

Anyone who received payment through the platform at least once during the reporting period will be considered an active seller. Thus, even a person who changes his or her smartphone every 3 years and puts up a used device for sale at a price 5 times lower than the price he or she bought it for will still have to pay taxes through digital platforms.

Moreover, the tax service will have the right to receive information from banks about transactions on the accounts of such sellers. So, in addition to paying taxes, the platforms will also be able to get full information about the movement of funds on the accounts of people who sell goods online or provide services. We are promised that this will work in compliance with the laws governing banking secrecy.

Another interesting innovation is that individuals using sales platforms will have to open a separate bank account if they

• made more than 3 sales during the year;
• or received more than €2,000 in income.

There are also restrictions on the possible income that such a seller or service provider can receive during the year – 834 times the minimum wage established as of January 1 of the year. For example, in 2025, this limit will be UAH 6 million 672 thousand.

Earlier, Danylo Hetmantsev («Servant of the People»), Chairman of the Verkhovna Rada Finance Committee explainedHe also said that the platforms will withhold 10% of the tax from users’ income. He also predicted that the law will be adopted in the coming months, and thanks to it, the state will be able to collect about UAH 10 billion in taxes annually.

At the same time, the governmentplans to increase taxes for individual entrepreneurs to 17%and complicate «simplify».