- Ukraine’s parliament has advanced Bill No. 15111-d to create DAC7-style automatic exchange of information rules for digital platform income.
- The bill follows OECD Model Rules and EU Directive 2021/514/EU and implements the MCAA-DPI.
- Platform operators, including some nonresidents, would need to register, conduct due diligence on sellers, and report information annually by January 31.
- It also introduces individual income tax rules for platform income, with monthly tax payment requirements for foreign-currency income and simplified payment procedures above a set threshold.
- The bill includes temporary land tax relief for property destroyed in the Russia-Ukraine conflict and would take effect the day after publication.
Source: globalvatcompliance.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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