The Cabinet of Ministers has approved three new draft laws prepared by the Ministry of Finance, concerning changes to the taxation of income received through digital platforms, as well as international packages. The relevant decision was announced by Finance Minister Serhiy Marchenko.
This is reported by Finway
Taxation of Income from Digital Platforms
One of the key areas of the new initiatives is the introduction of a taxation mechanism for individuals receiving income through digital platforms. The proposed draft law suggests reducing the personal income tax rate from 18% to 5%. At the same time, the tax agent will be the platform itself, operating in accordance with the standards of the Organisation for Economic Co-operation and Development and the requirements of the EU (DAC7 directive). One-time sales of personal items, if the annual income from them does not exceed 2,000 euros, will not be subject to taxation.
“This approach simultaneously reduces the tax burden for self-employed individuals, encourages voluntary income declaration, and contributes to the formalization of the economy. Participants in the digital platform market publicly support the introduction of unified rules and note that this will enhance trust in the market and provide a more predictable regulatory environment. The proposed changes will take effect from January 1, 2027,” added Marchenko.
Changes to the Taxation Rules for International Packages
Another important decision concerns international shipments. The Ministry of Finance proposes to lower the threshold from which VAT is charged on imported goods in packages. Currently, purchases worth up to 150 euros are not taxed, which, according to Marchenko, creates a competitive disadvantage for Ukrainian manufacturers compared to foreign sellers. The new rules stipulate the application of VAT on all goods regardless of their value, following the model in the EU. The tax will be automatically included in the price of the goods during online purchases. At the same time, personal items and gifts worth up to 45 euros will remain exempt from taxation.
The Minister emphasized that such changes will level the competitive playing field, reduce the volume of “grey” imports, and create a convenient service for citizens. The new rules are planned to be implemented from January 1, 2027.
The Ministry of Finance also proposes to extend the military tax even after the state of war is over, as the demand in the security and defense sector, as well as in the country’s reconstruction, remains significant. It is estimated that nearly 588 billion dollars are needed for reconstruction.
As Serhiy Marchenko noted, the submitted draft laws aim to create a transparent and fair tax environment and are intended to send an important signal to international partners about Ukraine’s commitment to a consistent reform policy and ensuring macro-financial stability.
The draft law on VAT for certain individual entrepreneurs is currently undergoing the approval and revision stage, after which it will be submitted for consideration in the near future. It is expected that the large tax draft law, which covers the taxation of income from digital platforms, the cancellation of exemptions for duty-free import of packages up to 150 euros, and the establishment of a military tax at 5% after the end of the state of war, will be considered by parliament, and all changes will take effect from 2027. Draft laws regarding VAT on all purchases from foreign online stores have already been registered in the Verkhovna Rada.