Towards the transparent digital market: State Tax Service joined discussion of the new platform taxation model

Press service of the State Tax Service of Ukraine, published 22 May 2026 at 18:50 Chapter: News

Development of the transparent digital economy became one of the key topics of the roundtable "Harmonization of approaches to taxation of international parcels and digital platforms: joint discussion of the draft laws by representatives of authorities and business." Organizers of the event are leading business communities of Ukraine: Ukrainian Business Council, European Business Association, American Chamber of Commerce, СІРЕ. Discussion was joined by the Minister of Finance of Ukraine Sergii Marchenko, Deputy Head of the State Tax Service of Ukraine Serhii Lyseiuk, representatives of customs, Parliament and business.

Parties, during discussion, focused on the importance of regulating income taxation received through the digital platforms, which is part of the adaptation of Ukraine’s tax system to modern digital economy and international transparency standards.

"Digital economy is one of the key drivers of growth in the world today, and therefore its effective regulation and exchange of tax information are critically important for Ukraine’s further integration into the European and global economic space" – Serhii Lyseiuk noted.

Draft law covers activities of Ukrainian and international digital platforms operating in Ukrainian market or providing services to its residents, such as taxi, rental, delivery and online trading services.

"Introduction of the new rules will contribute to the economy un-shadowing and creation of fairer taxation conditions. Suggested model provides for a preferential personal income 10% tax rate for income of individuals received through the digital platforms, as well as transfer of function of the tax agent to platform operators" – Serhii Lyseiuk said.

Important element of the reform will be Ukraine’s integration into the international exchange system, based on standards of the Organization for Economic Cooperation and Development (OECD) and multilateral agreements on digital income.

"Adoption of the draft law № 15111-D will be a significant step towards modernizing tax system and leveling competitive conditions for business. And it is important that the new norms are actively supported by the business community" – Serhii Lyseiuk noted.

He emphasized that introduction of the new rules also involves simplifying taxation for platform users, reducing administrative burden and automating reporting processes through the digital services.