How Taxation of Digital Platform Incomes in Ukraine Will Change in 2025
The year 2025 has become a turning point for discussions on the taxation of income earned through digital platformsin Ukraine. In recent years, platforms like Bolt, Uklon, Uber, Kabanchik, Glovo, OLX, and Rozetka have not only become part of everyday life but also a source of income for hundreds of thousands of Ukrainians. The government, parliament, and businesses have long been in dialogue: how to make these incomes transparent for the state without harming small businesses and ordinary citizens?
The Parliamentary Committee on Finance, Tax, and Customs Policy has supported government bill No. 14025, which changes the rules of the game.
Danylo Hetmantsev, the committee chair, emphasized:
“In fact, this means that Ukraine is joining the European system of transparency in the digital economy, where data on incomes received through digital platforms are automatically exchanged between the tax authorities of different countries.”
1. Platform operators are required to identify sellers, verify them, and annually submit reports on their income to the State Tax Service of Ukraine.
This applies to both international and domestic platforms: from taxi services to delivery, freelance work, goods sales, and rentals.
2. An exemption is established:
“Deputies have provided a general exemption for sales by Ukrainians through platforms up to 2,000 euros per year without paying taxes.”
If a person does not exceed this limit, their income is not subject to taxation, regardless of the number of transactions.
3. For income above this threshold:
- If the entrepreneur is not self-employed, has no employees, sells only permitted goods, and uses a special account, the personal income tax rate is 5%.
- In other cases, the general rate is 18%.
4. Digital platform operators must register with the State Tax Service within 60 days and report by January 31 for the previous year.
5. Automated tax data exchange between countries is introduced DPI Agreement, which meets European standards.
Hetmantsev emphasizes:
“The adoption of this government bill will bring Ukraine closer to full participation in the European tax architecture, where transparency, automatic exchange, and tax responsibility are not just technical tools but hallmarks of a civilized economy and trust between states.”
The system of automatic data exchange on platform users’ incomes is a direct step towards harmonization with EU and OECD practices. Every transaction will become transparent to tax authorities, which will potentially increase trust in the state and among investors.
What Do Businesses and Experts Think: Pros and Risks
Bolt, Uklon and other market leaders support the changes, emphasizing simple rules, transparency, and the preferential 5% rate.
Yulia Malich, Head of Public Policy at Bolt:
“We also support the idea of introducing a simplified taxation regime with a preferential 5% rate instead of the 18% personal income tax, as this will foster the development of the digital economy and legalization of income in this sector.”
Uklon:
“We see this as an important step towards a transparent, modern, and effective taxation system that meets European principles,” emphasized Mykola Soroka, Head of Government Relations.
OLX, in contrast, voiced criticism:
“Bill No. 14025, which supposedly meets EU standards, significantly differs from these standards and threatens millions of Ukrainians who sell used goods online without commercial intent… The law risks depriving people of a convenient and safe way to exchange used goods.”
OLX focuses on:
- the obligation to provide personal data even for one-off sales;
- the potential tax even on minor sales (the need to manually refund tax if the limit is not exceeded);
- the risk that people will move “into the shadows,” and prices in the secondary market will rise.
Guarantees and Limitations for Sellers
The Ministry of Finance of Ukraine clarifies:
- if no more than three sales totaling up to 2,000 euros are made during the year, there is no need to open a separate account;
- the tax service cannot share information with other state or law enforcement agencies (personal data protection);
- operators who do not submit a report are held accountable.
Parliamentary Discussions: Questions About the Criminal Code and International Standards
Some deputies, in particular Yaroslav Zheleznyak, refuse to vote for the bill without decriminalizing Article 301 of the Criminal Code:
“Otherwise, it’s hypocrisy… And a gift to our law enforcement officers, a list of all Ukrainian women they’ll immediately start ‘ticketing.’”
Economic experts (CASE Ukraine, Economic Expert Platform) support the bill as a step towards legalizing incomes and granting self-employed access to financial services, but also point to the need for changes in criminal law.
Ukraine is making a significant step towards a transparent digital economy, focusing on EU and OECD standards. Bill No. 14025 is not just a new tax tool but an entire architecture of changes affecting millions of citizens, small businesses, and major tech platforms.
It introduces “transparency, automatic exchange, and tax responsibility” as the new norm for the Ukrainian economy.
The exemption for minor sales, the 5% rate for microbusinesses, clear rules for platforms, and personal data protection are all positive changes. At the same time, risks for the used goods market, concerns about privacy, and the impact on prices remain subjects of public debate.
The vector is clear: Ukraine aims to come out of the shadows, harmonize its tax system with the EU, and digital platforms strive to become transparent partners for the state. However, it is important that changes are implemented in a way that protects both ordinary users and small businesses not only in law but also in practice.
This very discussion is an example of how economic policy is shaped through dialogue, a balance of interests, and careful attention to every detail.
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