- Ukraine’s parliament has approved in first reading a draft law to tax income earned through digital platforms, aligned with DAC7/OECD rules and automatic information exchange.
- A 5% preferential tax rate would apply to eligible sellers, with higher income taxed at standard rates; goods sales via platforms would be exempt up to EUR 2,000 per year.
- Platform operators would act as tax agents, handling withholding, remittance, annual reporting, seller due diligence, and registration with tax authorities.
- To qualify, sellers must be Ukrainian tax residents, use designated bank accounts, and not employ staff; certain FOPs can use the 5% rate only if platform activity differs from their registered business.
- The law includes penalties for non-compliance and also clarifies that platform relationships for personal services are not considered employment if the operator is registered.
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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