The Verkhovna Rada refused to introduce a tax for sellers on OLX, Rozetka, Prom, etc. marketplaces.
168 MPs voted for the adoption of draft law No. 14026 with the minimum required 226, the Ukrainian News agency reports.
The draft law was interconnected with the draft law "On Amendments to the Tax Code of Ukraine and the Law of Ukraine "On Banks and Banking" regarding the introduction of international automatic exchange of information on income received through digital platforms" (No. 14025 of 09.09.2025).
The document provided for:
- introduction of a 5% personal income tax (PIT) plus 5% military duty. That is, the tax rate will be 10% on income received through digital platforms;
- operators of digital platforms will be designated as tax agents. They will automatically collect taxes from sellers when paying out income;
- the tax will apply to the sale of goods, the provision of services, the rental of real estate and vehicles, and personal services;
- a seller will be considered a person who has made at least one transaction during the reporting period for which they received income;
- if during the year a seller has made more than three sales or received income of more than EUR 2,000, they must open a separate bank account for payments from digital platforms;
- the platforms should be obliged to transfer information about sellers and their income to the State Tax Service, i.e. digital platform operators will be designated as tax agents. They will automatically collect taxes from citizens who receive income from the sale of goods or the provision of services through online platforms.
As the Ukrainian News agency earlier reported, the Verkhovna Rada voted in the first reading on draft law No. 10225-d on the legalization of the virtual asset market (cryptocurrency) in Ukraine and the definition of the rules for their taxation.
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