The Committee supported the launch of automatic exchange of tax data
The Verkhovna Rada Committee on Finance, Taxation and Customs Policy has approved a draft law that provides for the introduction of an international automatic exchange of tax information. It is about the exchange of data on citizens' income received through digital platforms.
The decision was announced by the MP Yaroslav Zheleznyak. According to him, the document will be considered together with the budget package in October.
Tax relief for income from digital platforms
Two important changes were made to the committee's decision:
Non-taxable income increased from UAH 36,000 to 2,000 euros per year. This means that Ukrainians who earn less than this amount on digital platforms will not pay taxes.
Law enters into force after Ukraine's accession to the Multilateral Agreement of Competent Authorities on the Automatic Exchange of Tax Information.
Revenues from YouTube, Etsy, Airbnb and other platforms will be under control
The initiative is part of the implementation of the European Directive DAC7, which obliges digital platforms to transfer information about users' income to tax authorities.
This applies to platforms:
for selling goods - Etsy, eBay;
YouTube, Patreon, TikTok for posting content;
for renting out property - Booking, Airbnb;
for freelance services - Fiverr, Upwork.
All such income will be subject to automatic exchange between the tax authorities of the participating countries.
The draft law is included in the budget for 2026
The Ministry of Finance has already pledged UAH 14 billion additional revenues from the implementation of this initiative in the draft budget for 2026. That is why the law is scheduled to be considered during the plenary week 21-24 October 2025, along with financial laws.
How the exchange mechanism will work
Once the law comes into force, digital platforms will be obliged to report information on the income of Ukrainian users to the State Tax Service. If the threshold of EUR 2,000 is exceeded, such income will be subject to declaration and taxation at standard personal income tax and unified social tax rates.
The Ministry of Finance expects to de-shadow online earnings
The Ministry of Finance and the committee predict that the law will allow it:
reduce the level of tax fraud;
to make the online income of freelancers, influencers and landlords white;
create a fairer taxation system in the digital economy.
Ukrainian
English