18 MPs suggest Rada introduce special taxation regime for couriers, taxi drivers and other self-employed persons

18 parliamentarians have suggested that the Verkhovna Rada introduce a special taxation regime for couriers, taxi drivers and other self-employed persons.

This is stated in bill No. 10166, registered in parliament on October 20, Ukrainian News Agency reports.

The bill provides for the introduction of a simplified taxation system for individuals who work through online platforms or individually, but have irregular and episodic earnings, unlike individual entrepreneurs.

To this end, the bill proposes:

1) to establish that income received by an individual under a special regime is taxed at a rate of 6%, if the amount of income received during the year does not exceed 153 minimum wages, and if such an amount is exceeded, the rate of 18% is applied to the amount of excess;

2) to define the concept of "digital platform operator," as well as assign them the obligation to provide the supervisory authority with information on the amounts of income received using the digital platform by individuals who notified the digital platform operator of the application of a special regime;

3) to provide that the violation of the deadlines for submitting information to controlling authorities on the income of individuals who use a special regime leads to the prosecution of operators of digital platforms - both residents and non-residents, taking into account the relevant features;

4) to define a new object of taxation in the form of income of an individual received from the implementation of certain activities, as well as provide that the tax liability for such object is determined by the controlling body in a specially prescribed manner;

5) to establish that an individual using a special regime has the right to open a special account exclusively in one bank of his own choice, available for selection during the application for the application of a special regime;

6) to provide that when crediting funds to a special account of an individual using a special regime, the bank is obliged to pre-authorize the tax transaction at the expense of such funds.

As Ukrainian News Agency earlier reported, the Verkhovna Rada adopted bill No. 8401, which provides for the return of taxes to the pre-war level from August 2023.