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New Tax Reporting Rules for Digital Platforms

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The Cabinet of Ministers of Ukraine approved a new bill on April 29 that pertains to tax reporting for digital platform operators. This includes online services offering taxi services, real estate rentals, marketplaces, and more.

Government representative in the Verkhovna Rada, Taras Melnychuk, announced this.

According to the bill published by the deputy head of the Verkhovna Rada's committee on tax and customs policy, Yaroslav Zheleznyak, digital platform operators will be designated as tax agents and will automatically collect taxes from citizens who earn income from selling goods or providing services through these platforms.

The tax rate will be set at 5%, with an additional 5% military levy.

This bill covers various types of activities conducted by sellers through the platform for a fee:

  • renting real estate, including residential and commercial properties, as well as other types of real estate and parking spaces;
  • personal services;
  • sale of goods;
  • rental of vehicles.

It is also anticipated that the tax rate may rise to 18% if annual income exceeds the established limit of 834 minimum wages.