““OLX tax”: the Rada dispelled myths and clarified the meaning of the changesUkraine plans to introduce taxation of income from the sale of goods on digital platforms if the amount exceeds 2,000 euros per
year. Bill No. 14025, which may come into force in 2026, provides that platforms will become tax agents.
”, — write: unn.ua
Details
The idea of the bill (No. 14025 – ed.) is for online platforms to become tax agents. This is not about classifieds boards, like those people use to sell their carpets, other things, or rent out an apartment, where transactions are made directly and money is transferred directly to the seller. It is about digital platforms. Here, the state seeks to make these digital platforms tax agents. If a sale is made for an amount exceeding 2,000 euros per year, then the person who receives income from this sale pays a 5% fee and another 5% military levy.
Myths and fears of citizensSmaglyuk emphasized that income exceeding 2,000 euros per year will be taxed.
As for citizens’ fears that their used items will be taxed, that is, the income from them will be taxed, this is not true, because only amounts exceeding 2,000 euros per year will be taxed; if a person sold for 1,999 euros, they will not pay anything.
She emphasized that the popular name of the bill – “tax on OLX” – does not quite correspond to reality.
Because it (OLX – ed.) is just an ad site. When a person places an ad, a potential buyer contacts them and pays them directly, this does not fit into the system and the idea of this bill at all. But marketplaces are structures that offer goods and payment is made through them, specifically through the marketplace. That is, we do not pay the seller directly. We first pay the marketplace, and these marketplaces will be tax agents.
In addition, she noted that if the trade is systemic and the sale is made for an amount exceeding 2,000 euros per year, then the person must ensure that they open a separate bank account, and it will be available to the marketplace as a tax agent.
Through it, the tax authorities will have access to how much income a particular person received.
When the bill might come into forceAccording to the MP, the Verkhovna Rada is to consider bill No. 14025 in the first reading this week, which provides for the introduction of taxation of citizens’ income from the sale of goods and the provision of services through digital platforms.
Smaglyuk noted that if the bill is adopted in its entirety this year, it will come into force on January 1, 2026.
The European Business Association, the European Union support this, and we will finalize it so that people who sell non-systemically, used items, or new items for small amounts and have less than three transactions per year, do not worry about this and it will not affect them. This will affect systemic sellers who avoid taxation, are not registered as individuals, entrepreneurs, or as a limited liability company, in order to control them and set them up for transparent collection.
Budget-2026: government plans to raise over UAH 22 billion from tax on OLX and introduction of “excise tax on sweet water”15.09.25, 21:26 • 4444 views
AdditionThe Tax Committee supported for the first reading the bill No. 14025, which provides for the introduction of taxation of citizens’ income from the sale of goods and the provision of services through digital platforms.
Two changes were made to the committee’s decision:
- the tax exemption (i.e., what is not taxable income) will be not from income up to UAH 36,000, but up to EUR 2,000;
- it will come into force after the Tax Service joins the Multilateral Agreement of Competent Authorities on the Automatic Exchange of Information on Income Received Through Digital Platforms.
The explanatory note to the bill states that it was developed to ensure the introduction in Ukraine of the international automatic exchange of information on income received through digital platforms, and to harmonize national tax legislation with the law of the European Union and the Organization for Economic Cooperation and Development (hereinafter – OECD), which will contribute to the fulfillment of Ukraine’s international obligations as a candidate country for EU and OECD membership.