While the Verkhovna Rada is still debating the advisability of introducing VAT for individual entrepreneurs and how Ukraine can receive the next tranche from the IMF, the Ukrainian government has approved an important bill to unlock funds under a new IMF loan, the main conditions of which from the very beginning were the introduction of VAT for individual entrepreneurs, customs duties on parcels, a tax for digital platforms, and the preservation of military levies .
So, in this article, we will analyze in detail the innovations that significantly strengthen tax control over sellers on the OLX, Rozetka, and Prom marketplaces and how this will affect buyers of goods and services through these online platforms .
The main thing to note right away: From now on, large marketplaces will be required to annually submit detailed information about each of their sellers to the tax office . What exactly will they report, who it concerns, and how it will affect ordinary Ukrainians — we will analyze further in this article.
What exactly are the changes to the Tax Code approved by the Cabinet of Ministers?
On March 25, 2026, the Cabinet of Ministers of Ukraine supported a package of amendments to the Tax Code of Ukraine , which implements the DPI MCAA – an international agreement on the automatic exchange of information on income received through digital platforms.
In fact, this means that from January 1, 2027, Ukrainian and foreign marketplaces (OLX, Rozetka, Prom.ua, Airbnb, Bolt, Uklon and others) will be required to report annually on each seller who carries out transactions on their platform.
Who exactly does the new law apply to?
Many Ukrainians who rarely sell anything online, or sell personal items through OLX, Rozetka, Prom once a year wonder if this norm applies to them.
Answer: Yes , this norm applies to everyone who has sold goods or services for more than 2,000 euros during the year and the number of sales exceeds 30 units through the reporting platform, namely:
- Sellers of goods of various purposes and profiles (this includes new goods , as well as those that have been used or used – second-hand goods ) ,
- Owners who rent out housing or transportation (even if it’s once a year ),
- Providers of separate services “Freelancers” (tutors, designers, etc.) and providers of actual services for repairs, transportation, consulting, etc. who do not directly sell things or tangible assets.
The only exception is small sellers, i.e. if you made less than 30 sales per year and received income of less than 2,000 euros, your data will not be transferred to the tax office.
What exactly will marketplaces be required to report to the tax authorities about sellers?
According to the draft law, a list of data about each seller who falls under the criteria (sales amount more than 2 thousand euros and more than 30 transactions per year) is clearly defined, which the online platform will be obliged to transfer to the tax office about such a seller:
- Full name or company name,
- Tax number (RNOKPP / EDRPOU),
- Registration address,
- Amount of income received (remuneration),
- Total number of operations performed.
Reporting will be submitted annually by January 31. It will serve as evidence for the tax authorities to impose tax obligations on each such seller in the amount specified by the Tax Code of Ukraine.
Read also: How to save money on a low salary
How will this affect regular sellers?
So, let’s start with the positive aspects, although there aren’t many of them here.
Positive points:
- For individuals without the status of an individual entrepreneur, a simplified taxation regime of only 5% personal income tax is being introduced.
- The platform can act as a tax agent (withhold tax automatically) and you will not need to personally deal with bureaucratic work and control the transfer of funds to the budget.
- Automatic filling of the declaration in the Electronic Account.
- Fighting with the black market of “contraband” and “gray imports”.
- For sellers who sell legal goods, competition will be less and fairer.
Risks and cons:
- Increased tax burden for those who previously worked in the “gray” zone without registering as an individual entrepreneur.
- The need to provide more personal data and transfer data about your income to the tax authorities of Ukraine.
- Fines are possible for data inconsistencies or late payment of taxes on income received on online platforms.
What sellers can do now
- Check your status – whether you work as a sole proprietor or as an individual.
- Prepare your own sales website and not depend on online platforms.
- Consider switching to a simplified taxation system (5% for certain categories).
- Keep track of your income today to avoid unpleasant surprises of losing business profitability in 2027 with the introduction of new tax changes.
Questions and answers
Does the new bill apply to taxi drivers?
Yes, taxi drivers, delivery services and other courier services such as Bolt, Uklon will fall under the scope of the bill and will act as tax agents.
How much do I have to pay as a seller on OLX, Rozetka and Prom to the tax office?
If your income is more than 2,000 euros you will have to pay a 5% tax rate to the budget.
What are the taxes for Bolt or Uklon drivers and couriers ?
For drivers and couriers of the Bolt or Uklon delivery service, the tax is 5%.
If I am a tutor, do I need to pay tax when selling services on the platform?
Yes, if your sales revenue is more than 2 thousand euros and sales exceed 30 transactions
Conclusion
The new bill, although not liked by many, does not affect ordinary small sellers of their own second-hand items on popular online platforms OLX, Rozetka and Prom if their income does not exceed 2,000 euros and the number of transactions does not exceed 30 or more per year. In general, this is another step by the state to increase the transparency of the digital economy, reduce the gray area of the market that evades taxation and combat “smuggling”. No changes are expected for buyers of goods and services through these services.
Also, we remind you that the Law has yet to be voted on in the Verkhovna Rada, although the Cabinet of Ministers has already given the “green light” – the probability of its adoption the first time and without amendments is quite low. Follow the updates on our editorial page Ukrainian Information – we will promptly inform you about new changes.
