Law on Tax on OLX: What New Obligations Will Be Imposed on Marketplaces, Taxi and Delivery Services
The law on taxation of income earned through digital platforms, adopted by the Verkhovna Rada, significantly changes the role of marketplaces, taxi services, delivery, housing rental, and other online services. Whereas previously tax obligations were mostly placed on the citizens themselves, now a significant part of these functions will be performed by platform operators.
The relevant parliamentary committee notes that digital platforms will become the main participants in the new tax administration mechanism, and most processes will be automated.
What obligations digital platforms will receive
Platform operators are assigned four key obligations.
The first is registration with the State Tax Service. This will apply to platforms through which Ukrainian users receive income.
The second is mandatory user identification. Platforms must establish the identity of the seller or service provider, so anonymous operation through such services will be impossible.
The third is withholding and transferring taxes to the budget. The state effectively transfers part of the tax functions to the platforms themselves.
The fourth is providing tax authorities with information about the income of users working through the respective services.
How automatic administration will work
The committee emphasizes that the new system should minimize bureaucratic burden on citizens.
For example, if tens of thousands of couriers work through a delivery service, the platform will independently carry out their identification, income accounting, and tax withholding.
According to committee representatives, platforms will need to update their software for this. At the same time, most international services already use similar mechanisms in European Union countries and therefore have ready technical solutions.
What data platforms will transmit to the tax authorities
Platform operators will have to report on income earned by users through the respective services.
Reporting will be done electronically once a year.
Ukrainian platforms and operators from countries not participating in the international DPI automatic information exchange system will submit data directly to the State Tax Service of Ukraine.
Platforms from countries that have joined DPI will report to their national tax authorities, after which the information will be transferred to Ukraine within the framework of international automatic data exchange.
Is business ready for the new requirements
International digital platforms operating in Ukraine already have experience fulfilling similar requirements in European Union countries.
This concerns, in particular, taxi, delivery services, and other international platforms that already report user income in European jurisdictions.
According to committee representatives, consultations with market participants took place during the preparation of the draft law, and immediately before its adoption, digital platforms supported the proposed mechanism.
The law provides that some of its provisions will come into force from November 1, 2026. From this date, the obligation for platform operators to register with the State Tax Service will begin. Most other provisions will take effect from January 1, 2027.
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