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Dmitry Kazantsev Dmitry has more than 5 years of experience in journalism, writes SEO text, as well as articles about IT business, economics, startups. He is fond of Naukpope, jazz and cinema.
According to the Ministry of Finance, the adoption of this law will provide the preconditions for the accession of Ukraine to the global data exchange system for revenues received through digital platforms – such as Bolt, Airbnb, Booking, Uber, Glovo.
It is noted that information about the income of users of digital platforms, tax residents of Ukraine will be sent to the tax service from both the operators of the platforms and from foreign tax authorities. The department noted that the payers whose income is subject to new conditions, mostly do not need to file separate declarations, the tax agent will be the platform operator.
Screenshot from mof.gov.uaAccording to the Ministry of Finance of Ukraine, a PIT rate will be used for personal income – accountable sellers if:
▪️ a separate bank account for revenues from the platforms and calculations was made through it;
▪️ such persons are not self -employed, have no employees;
▪fe -year income does not exceed 834 minimum wages – approximately UAH 6.7 million as of 01.01.2025;
▪️The comparative trade in excise goods.
It is also reported that the total PIT rate will remain 18% for anyone who does not meet the specified conditions – for example, has hired employees, has not opened a separate account, is a self -employed person.
If no more than three sales are made through the platform for the amount of € 2000, it is allowed to use an existing current account opened for your own needs. The income from the sale of goods through platform, if it does not exceed the year 12 of the subsistence minimum (36 336 UAH), is not taxable income.
“This means that disposable small sales of household items of Ukrainians will remain outside the tax burden,” the Ministry of Finance of Ukraine noted.
According to the People’s Deputy Yaroslav Zheleznyak, the previous bill was withdrawn, as the composition of the Ukrainian government has changed. “In fact, the only change from the previous version is the new item:” Income from the sale of goods through the platform, if it does not exceed the year 12 of the subsistence minimum (in 2025 – 36 336 UAH), is not taxable income, “Zheleznyak said.
The government approved the previous project of the Law in April 2025. The project will relate to any of the following activities, which is carried out by the seller through the platform for reward: leasing real estate (residential and non-residential real estate; any other real estate and parking spaces); personal services; sale of goods; leasing vehicles.
Read also: OLX introduces a new seller’s assessment system
“Tax on used things” – how the state will tax platform users
”, – WRITE: mezha.media
Dmitry Kazantsev Dmitry has more than 5 years of experience in journalism, writes SEO text, as well as articles about IT business, economics, startups. He is fond of Naukpope, jazz and cinema.
According to the Ministry of Finance, the adoption of this law will provide the preconditions for the accession of Ukraine to the global data exchange system for revenues received through digital platforms – such as Bolt, Airbnb, Booking, Uber, Glovo.
It is noted that information about the income of users of digital platforms, tax residents of Ukraine will be sent to the tax service from both the operators of the platforms and from foreign tax authorities. The department noted that the payers whose income is subject to new conditions, mostly do not need to file separate declarations, the tax agent will be the platform operator.
Screenshot from mof.gov.uaAccording to the Ministry of Finance of Ukraine, a PIT rate will be used for personal income – accountable sellers if:
▪️ a separate bank account for revenues from the platforms and calculations was made through it;
▪️ such persons are not self -employed, have no employees;
▪fe -year income does not exceed 834 minimum wages – approximately UAH 6.7 million as of 01.01.2025;
▪️The comparative trade in excise goods.
It is also reported that the total PIT rate will remain 18% for anyone who does not meet the specified conditions – for example, has hired employees, has not opened a separate account, is a self -employed person.
If no more than three sales are made through the platform for the amount of € 2000, it is allowed to use an existing current account opened for your own needs. The income from the sale of goods through platform, if it does not exceed the year 12 of the subsistence minimum (36 336 UAH), is not taxable income.
“This means that disposable small sales of household items of Ukrainians will remain outside the tax burden,” the Ministry of Finance of Ukraine noted.
According to the People’s Deputy Yaroslav Zheleznyak, the previous bill was withdrawn, as the composition of the Ukrainian government has changed. “In fact, the only change from the previous version is the new item:” Income from the sale of goods through the platform, if it does not exceed the year 12 of the subsistence minimum (in 2025 – 36 336 UAH), is not taxable income, “Zheleznyak said.
The government approved the previous project of the Law in April 2025. The project will relate to any of the following activities, which is carried out by the seller through the platform for reward: leasing real estate (residential and non-residential real estate; any other real estate and parking spaces); personal services; sale of goods; leasing vehicles.
Read also: OLX introduces a new seller’s assessment system
“Tax on used things” – how the state will tax platform users