Tax Committee: new rules for platforms and parcels

The specialised Tax Committee of the Verkhovna Rada has approved tax changes on the taxation of income from digital platforms and the abolition of the tax exemption for parcels up to 150 euros, shaping a new system of control over the online economy that will operate mainly from 2027.
What has been decided on digital platforms
The Committee supported the revised government bill No. 15111 on the taxation of income received through digital platforms — marketplaces, online rental services, work‑for‑hire and freelance platforms, and similar services.
The main idea is to introduce in Ukraine a model close to OECD standards and the EU DAC7 directive, where the platform operator becomes a tax agent and withholds taxes from payments to individuals.
Key parameters of the new regime:
– personal income tax rate of 5% instead of the standard 18% on income of individuals earned via digital platforms, plus the existing military levy;
– the tax agent is the platform itself: it must identify sellers, collect information about their income, withhold PIT and the military levy and transfer them to the budget;
– international automatic exchange of information on income from platforms is introduced in line with OECD and EU (DAC7) standards, which implies data exchange with other jurisdictions.

Importantly, after revisions several of the most controversial provisions that had triggered resistance from business and lawyers were removed:
– the requirement for sellers using platforms to open special bank accounts was abolished;
– the idea of mandatory disclosure of banking secrecy for all platform‑related income was dropped;
– instead of mandatory filing of tax returns when thresholds are exceeded, the tax service will send the taxpayer a tax notice‑decision — essentially a “pre‑filled calculation” based on data received from platforms.

Self‑employed individuals and sole proprietors will be allowed, if they wish, to tax platform income under the general rules rather than under the special 5% model, which removes the risk of double accounting for active entrepreneurs.

When will the “platform tax” start working?
Despite the public outcry, none of the new tax bills will bring money to the budget already in 2026. The new regime for digital platforms is tied to technically complex international data exchange, so the bill itself includes deferrals:
– formally, the rules are to take effect from 1 January 2027;
– in practice, the launch will be possible only after international data‑exchange agreements are signed and the IT systems are technically ready;
– experts and MPs predict that actual tax assessments based on platform data will not occur before 2028 (based on reporting for 2027).

Thus, 2026 will be a “transition” year: the legal framework and infrastructure will be prepared, but mass payments will appear later.

New obligations for marketplaces and platforms
– Identify all sellers (individuals and legal entities) earning income via the platform.
– Annually, by 31 January, submit to the tax service a report with data on users’ income, number of transactions, country of tax residence, and so on.
– Store information on transactions and be prepared to transmit it within the framework of international automatic exchange.
– Global services must adapt to Ukrainian requirements in addition to DAC7 and other countries’ rules.
– Local platforms must invest in IT accounting, KYC/KYB procedures and legal support, which will raise the barrier to entry but weed out openly “grey” marketplaces.

What will change for ordinary platform users
For typical small sellers and freelancers the main effect will be the legalisation of income taxed at 5% without having to file returns: the platform itself will withhold tax from payouts. At the same time, the space for “black” sales will shrink: thanks to data exchange the tax service will see the volume of transactions via platforms, so active sellers will either formalise their activity or risk additional assessments after future audits.

Parcels up to 150 euros: is the exemption ending?
The Committee has supported at first reading the alternative bill No. 15112‑1 abolishing the exemption for duty‑free parcels up to 150 euros, which the government expects could bring up to 10 billion hryvnias in additional revenue. However, the changes are not final: the bill still needs revision, technical amendments to the Customs Code and possible adjustments to thresholds and rates.

How parcels may be taxed
While detailed mechanisms differ between draft versions, the overall logic is clear:
– any parcels from abroad may become subject to VAT and possibly customs duty from the first euro of value, without today’s 150‑euro “safety cushion”;
– key parameters (value threshold, list of exceptions, procedure for calculating and collecting payments) will be set out in the Customs Code;
– the government and the Committee emphasise that the parcel‑delivery process for the customer will formally remain unchanged: the logistics company will still deliver it to a pick‑up point or address, while taxes will be embedded in the item’s price and paid via the platform or customs broker.

For major international marketplaces this may mean a shift to a model where VAT and duty are charged already at the order‑checkout stage, with the platform acting as an intermediary between the buyer and the tax authorities.

What this means for consumers and business
For Ukrainian consumers, the end of the exemption will make small online orders from foreign sites more expensive due to VAT and possible customs duty, especially in niches where there are no cheap Ukrainian alternatives. For small importers it means lower margins and the need to operate more formally, while official imports and local retail will gain an advantage because competition from “grey” duty‑free parcels will weaken.

Political and fiscal context
The package of bills on digital platforms, parcels and the military levy is part of Ukraine’s commitments to the IMF and therefore has not only fiscal but also political significance. Experts warn that the actual budget effect may fall short of expectations, and excessive pressure on small business without moderate rates and simple procedures will only encourage new avoidance schemes. The success of the reforms will depend on the quality of parliamentary revisions and on implementing regulations by the tax and customs services, since tighter control is meant both to adapt the tax system to the digital economy and not to crush small business, while the online‑trade market will gradually become more formal and the room for shadow operations will narrow significantly.

If you have questions or concerns related to the new rules for digital platforms, taxation of online‑sales income or potential taxes on international parcels, it is advisable to consult tax‑law and customs‑regulation specialists in advance to assess your risks and prepare for the legislative changes.

Author – Maksym Bahniuk, Head of Tax and Customs Law Practice at WINNER Law Firm.