New taxation rules of income received through digital platforms will come into effect in Ukraine from January 1, 2027. If a person sells products through several online platforms and their annual income exceeds established non-taxable limit, the tax amount will be calculated by the tax authority under conditions specified by the law.

When will the Tax Service calculate the tax?

Controlling authority will determine tax liability at the tax address of the individual – seller if:

- income from the product sales through several digital platforms exceeds 2 thousand euros in the total per calendar year;

- annual income exceeds 834 times minimum salary established on January 1 of the reporting year.

Tax Service will determine income amount and tax based on reports from platform operators, tax calculations, information from competent authorities of other states within framework of the international automatic exchange and other available information.

If income and tax amount already withheld are indicated in foreign currency, they will be converted into UAH at the official NBU exchange rate as of January 1 of relevant reporting year.

When will notification from the Tax Service be sent and how much time there is to pay?

When the tax authority determines due tax amount, it will send the taxpayer tax notification-decision with a detailed calculation.

Such notice must be sent or delivered by July 1 of year following the reporting year.

Taxpayer, after receiving document, will have 60 days to pay amount indicated in it.

What if individual – seller receives other income?

Income not related to activities through digital platforms will be taxed according to the general rules of the Tax Code of Ukraine.

When will the new rules come into effect?

Taxation of income received through digital platforms under the new rules will begin on January 1, 2027.

International automatic exchange of information on such income will apply after Ukraine joins the Multilateral agreement on the automatic exchange of information on income derived through digital platforms (DPI MCAA).

Therefore, if you sell products through multiple online platforms, it is important to consider the total revenue for the year, and not just income from each platform separately. Exceeding established thresholds may be grounds for determining tax liability by the controlling authority.