The Verkhovna Rada has passed in the first reading a draft law on taxation of income from digital platforms. It is a possible 5% tax on sales on OLX and similar services. The document also provides for automatic data exchange between platforms and the tax authorities.
OLX tax: what will change for Ukrainians
On 8 April 2026, the Verkhovna Rada of Ukraine passed Draft Law No. 15111-d in the first reading. The document introduces new rules for taxation of income received through digital platforms such as OLX and other online services.
What it means in simple terms
The main change is that digital platforms will automatically transmit information about users' income to the tax authorities.
This means:
- sales will no longer be “invisible” to the state
- The tax authorities will receive data directly from the platforms
- control over online income will be significantly strengthened
What taxes may be introduced
The draft law provides for the possibility of applying a preferential rate:
- 5% tax for revenues from digital platforms
- simplified conditions for the self-employed
- without the need to open special accounts
At the same time, it is important:
the preferential rate will be applied only under certain conditions.
When you have to pay taxes
Tax liabilities may arise if:
- income exceeds the established threshold
- or sales are of a regular nature
In some cases:
- The tax will be determined by the tax authorities themselves
- without submitting a declaration
What will change for OLX users
For ordinary users:
- one-off sales may not be subject to strict control
- but the systematic sale of goods is already under consideration
For those who sell regularly:
- tax rules will have to be taken into account
- it will become more difficult to avoid accounting for income
Why it is being implemented
The law was developed in accordance with international standards:
- Implementation of OECD rules
- Adaptation to EU standards
- Revenue transparency in the digital economy
This is also due to Ukraine's financial obligations to its international partners.
Important.
Draft law has so far been adopted only in the first reading.
This means:
- rules are subject to change
- the final version has not yet been approved
Conclusion.
If. law is finally adopted, sales on OLX and other platforms will become transparent to the tax authorities. For Ukrainians, this means new rules of the game in online trading.
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