New law on digital platforms: key changes for business and individuals

On 12 June 2026, Chairman of the Parliament signed Law No. 4903-IX dated 9 June 2026 (registered draft law No. 15111-d) on taxation of income received through digital platforms (the “Law”), which is currently awaiting publication. As we understand, the deadline for signature by the President has already expired, and therefore the Law should be considered as having passed under the “silent consent” procedure. In any case, most provisions of the Law do not enter into force immediately upon publication, so we are monitoring the situation.

This Law essentially implements provisions of Directive on Administrative Cooperation 7 (DAC7) into Ukrainian legislation and requires digital platforms to:

1. Collect information on sellers and service providers using the platfroms.
2. Report such data to the tax authorities.

Withhold and remit taxes on income that individual sellers receive from activities carried out on such platform, if applicable.

Who will be affected by the Law?

• operators of digital platforms, including Ukrainian and foreign platforms that facilitate transactions between users (for example, marketplaces and service platforms, including taxi, food delivery, rental, freelance);
• individuals who receive income through such platforms, in particular from the sale of goods, provision of personal services, rental of real estate, rental of transport.

At the same time, the adopted Law does not provide for changes to the taxation regime of individual entrepreneurs or legal entities, nor does it affect “electronic notice boards” that only publish relevant advertisements or provide information about goods or services. The key factor for taxation under this Law is performance of a transaction through a platform that acts as an intermediary, matches users, has access to transaction data, and is able to provide such information to the tax authorities. In other words, the focus is on income received by individuals specifically through the infrastructure of the platform.

International tax transparency and the purpose of the Law

The Law also introduces rules enabling tax authorities of jurisdictions participating in international exchange of information to automatically exhange information on income earned by individuals through digital platforms. This means that platforms will be required to provide information on sellers to the Ukrainian tax authorities, and the Ukrainian tax authorities will, in turn, exchange such information with the relevant foreign tax authorities.

Such information includes identifying data of sellers, their tax residency, types of income, volumes of transactions, and details of the accounts through which the income was received using the platform. At the same time, these rules will only apply once Ukraine officially joins the Multilateral Competent Authority Agreement on the automatic exchange of information for digital platforms (DPI MCAA).

As of 1 April 2026, more than 30 jurisdictions had already signed the DPI MCAA. These jurisdictions include all EU countries as well as Canada, Colombia, Costa Rica, New Zealand, Norway and the United Kingdom of Great Britain and Northern Ireland.

New taxation regime for individuals

The Law adopted by Parliament introduces a special taxation regime for individual sellers who receive income through digital platforms. It applies to individuals who:

• have annual income not exceeding 834 minimum monthly wages (hereinafter – “MMW”, approximately UAH 7.2 million in 2026, approx. EUR 141,000);
• do not sell excisable goods;
• do not engage employees when carrying out activities through the platform (for individual entrepreneurs – only with respect to their activities outside their registered KVED codes).

The overall tax burden on income earned by an individual through a digital platform will be 10% PIT, with no military levy payable under this special tax regime. However, any income exceeding established threshold will be subject to PIT at a rate of 23%. Platform operators will now act as tax agents for individuals who will be required to provide platform operators with their identification and payment details and to conduct all transactions exclusively through an account opened with a Ukrainian bank or a non-bank payment service provider, the details of which are disclosed by the seller to the relevant platform operator.

Available reliefs

In order not to create excessive tax and administrative burdens for both platforms and individuals, a tax-free annual income limit of EUR 2,000 per year has been introduced (calculated at the NBU exchange rate as of 1 January of the reporting year). Within this limit, occasional sales of personal or used items will not be subject to taxation.

If the specified threshold is not exceeded, digital platform operator will not withhold tax from the individual's income. However, the operator is required to report such income in a simplified tax return by 31 January of the year following the reporting year.

Digital platform operators

Platform operators must prepare for new and more demanding rules, especially regarding the collection and reporting of data to the tax authorities. Their obligations will include:

• registration in Ukraine as platform operators;
• performing due diligence procedures to identify reportable sellers;
• collecting and verifying seller data;
• storing seller information for 1 825 days;
• annual reporting on income of sellers received though the platform;
• maintaining records and documentation;
• acting as tax agents in respect of income of individuals.

Failure to comply with the requirements may result in penalties and, in certain cases, restriction of access to the platform. At the same time, platforms themselves are divided into qualified, reportable and excluded platforms, and scope of their obligations depends on such classification.

Timeline for entry into force of the Law

The rules are not implemented immediately but gradually. This depends, in particular, on Ukraine’s accession to the DPI Multilateral Agreement and the end of martial law.

1 November 2026: The rules on registration and reporting will enter into force only on condition that Ukraine officially joins the DPI Multilateral Agreement by that date. If accession is postponed, the full set of rules will remain suspended, with no automatic extension or deferral of the applicable deadlines.

Provided that Ukraine accedes to the DPI Multilateral Competent Authority Agreement by 1 November 2026, digital platform operators will be required to complete their registration in Ukraine by 1 January 2027. This will mark the beginning of the first annual reporting period, which will end on 31 December 2027.

31 January 2028 is the earliest possible date on which platforms may submit an annual report for the 2027 period; at the same time, the Ministry of Finance is entitled to set a later deadline.

Post-war transition: Starting from 1 January of the year following the third full calendar year after the end of martial law, the income received through platforms within the threshold of 834 minimum monthly wages will be taxed at a rate of 6.5% (5% PIT plus 1.5% military levy). The amount exceeding such threshold will be taxed at a rate of 19.5% (18% PIT plus 1.5% military levy). When the military levy is abolished, the rates will be reduced to 5% and 18%.

Potential penalties

If the conditions of the Law are not met, platform operators will be subject to penalties, in particular:

1. Failure to register as a platform operator results in a fine of 20 MMW, which in 2026 amounts to UAH 172,940 (approx. EUR 3,360).
2. Failure to submit a report on income of reportable sellers results in a fine of 100 MMW (UAH 864,700, or approx. EUR 16,802).
3. Late submission of a report or a corrected report results in a fine of 0.5 MMW (UAH 4,324, or approx. EUR 84) for each calendar day of delay.
4. Submission of a report containing errors or incomplete information results in a fine of 0.5 MMW (UAH 4,324, or approx. EUR 84) for each reportable seller in respect of whom incorrect data is submitted. The fine does not apply if the operator voluntarily submits a corrected report within the prescribed time limits.
5. Intentional non-inclusion of a seller in the report or breach of verification rules results in a fine of 5% of the total remuneration paid to such seller during the reporting period, but not less than 1 MMW (UAH 8,647, or approx. EUR 168) for each such seller and each type of activity.
6. Breach of document retention periods or rules regarding suspension of payments results in a fine of 1 MMW (UAH 8,647, or approx. EUR 168). If the same breaches lead to non-inclusion of information about a seller in the report, the fine increases to 50 MMW (UAH 432,350, or approx. EUR 8,401).
7. Failure to submit or late submission of the simplified tax return results in a fine of 20 MMW (UAH 172,940, or approx. EUR 3,360). Submission of a calculation containing inaccurate information or errors results in a fine of 1 MMW (UAH 8,647, or approx. EUR 168) for each seller in respect of whom incorrect data is submitted.

For breaches committed in connection with the report for the first reporting period (1 January 2027 – 31 December 2027), fines for incorrect data in the report and in the simplified tax return will be applied at 0.5 of the corresponding fines specified above.

All fines are calculated by reference to the minimum monthly wage established as of 1 January of the relevant reporting year (in 2026 – UAH 8,647).

Chronology of DAC7 implementation in Ukraine

We continue to monitor developments and the practical implementation of the new rules. Our team specializing in taxation of individuals and legal entities will continue to share usefull information with you.

This Deloitte overview is provided for informational purposes only and should not be considered professional advice without the separate engagement of our specialists.