Ukraine expands international exchange of income information through digital platforms
Press service of the State Tax Service of Ukraine , published 29 October 2026 at 17:44 Chapter: News
State Tax Service of Ukraine signed Declaration on Ukraine’s accession to the Multilateral Competent Authority Agreement on the Automatic Exchange of Information on Income Derived through Digital Platforms (DPI MCAA).
Joining the DPI MCAA is the first stage of implementing provisions of the Law of Ukraine № 4903-IX as of 09.06.2026 “On amendments to the Tax Code of Ukraine and other legislative Acts of Ukraine regarding implementation of International automatic exchange of information on income derived through digital platforms and taxation of such income”.
Accession to the agreement is also important component of expanding international tax cooperation and tax transparency. The DPI (Digital Platform Information) mechanism provides for regular mutual automatic exchange of information between tax authorities of countries participating in the agreement on income that individuals and legal entities receive through digital platforms.
Participation in such exchange allows Ukraine to use modern international tools to obtain information on income received by Ukrainian taxpayers through digital platforms abroad, as well as to ensure appropriate exchange of information with other countries participating in the agreement.
This will contribute to increasing transparency of transactions in digital environment, creating competitive conditions for participants in the e-commerce market, and further bringing Ukrainian tax legislation and administration practices closer to the international and European standards.
In addition, participation in such exchange ensures further implementation in Ukraine of the OECD Model rules on reporting by digital platform operators and approximation of national legislation to requirements of the European Union, in particular the DAC7 Directive.
More about the Law 4903-IX: https://tax.gov.ua/nove-pro-podatki--novini-/1062531.html