The Verkhovna Rada Committee supported the «OLX Tax»

The Committee approved the government's initiative

Verkhovna Rada Committee on Finance, Taxation and Customs Policy approved the draft law on the introduction of taxation of online marketplaces, including OLX, Prom, Shafa and others.

The document provides that platforms will be obliged to report user income and automatically withhold taxes from transactions if sales exceed a certain threshold.

«This draft law will bring online trading rules closer to European standards and ensure equal conditions for all entrepreneurs» - said the Chairman of the Committee.

When is it expected to be adopted

According to the parliamentary apparatus, consideration of the draft law in the session hall is scheduled for 21-24 October.
If the document is approved, it will come into force after its official publication, tentatively from the beginning of 2026.

Who will be affected by the “OLX tax”

The draft law will apply to users who systematically sell goods or services through online platforms.

• One-time sales (for example, of personal items) will not be taxed.

• For regular sellers, the following will be introduced mandatory declaration of income.

• Marketplaces are obliged to transfer user data to the tax service.

Context.

A similar practice is already in place in the EU, where marketplaces provide tax authorities with reports on user sales that exceed 30 transactions or €2,000 per year.
In Ukraine, the implementation of this mechanism is part of the harmonisation of tax legislation with the European DAC directives7.