Tax on OLX, Prom, and Taxi Services: What Will Start in November and What Is Postponed Until 2027
On June 9, the Verkhovna Rada adopted a law on the taxation of income earned through digital platforms. The document concerns millions of Ukrainians who sell goods through marketplaces, provide services via online platforms, work in taxi, delivery, or rent out housing through digital platforms.
The document introduces new rules into the Tax Code for operators of electronic platforms and intermediaries who facilitate remote sales of goods. Such entities must keep records of transactions and provide necessary information to government authorities. In addition, the law changes the approach to taxing imported goods purchased through electronic trading platforms: VAT will apply to all such goods regardless of their value.
At the same time, the new rules will not take effect immediately after the law comes into force — its provisions will be introduced gradually, and key norms will begin to operate only from 2027. This was reported by the relevant parliamentary committee.
When the new rules for marketplaces will start
This is a large-scale law covering several areas of regulation.
In particular, the document provides for:
- implementation of international automatic exchange of information about income earned through digital platforms;
- definition of mechanisms for fulfilling tax obligations by platform operators in Ukraine;
- establishment of rules for taxing income of individuals — residents of Ukraine who earn income through digital platforms.
Certain provisions of the law will come into force as early as November 1, 2026.
What will change from November 1
The first stage of the law’s implementation will concern operators of digital platforms.
From November 1, they will be required to register with the State Tax Service of Ukraine.
This step is part of the preparation for launching a full-fledged system of information exchange and tax administration regarding income earned through marketplaces and other digital services.
Main provisions will take effect from 2027
At the same time, most provisions of the law will come into force only from January 1, 2027.
From this date, the mechanism of international automatic exchange of information about income earned through digital platforms will fully function, as well as a new system of taxation of such income for individuals.
The adopted law aims to ensure transparency in taxing income earned through marketplaces, taxi services, delivery, housing rental, and other digital platforms, as well as to bring Ukrainian legislation in line with international standards.
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