The Verkhovna Rada is considering a draft law that will require drivers of online taxi services, such as Uklon and Uber, to pay personal income tax (PIT) in cases of systematic profit from transportation. The document is already under review by the relevant parliamentary committee.
This is reported by Finway
Changes in Tax Legislation for Digital Platforms
As noted by the head of the State Tax Service, Lesya Karnaukh, taxing income earned through online platforms is part of Ukraine’s obligations to the European Union. The draft law, initiated by the Ministry of Finance and supported by the State Tax Service, aims to regulate tax relations not only for marketplace users but also for self-employed citizens who regularly earn income but have not yet paid taxes on it. Special attention is given to taxi drivers.
“We believe that any income earned is subject to taxation. That is the essence. If there is income, it must be taxed. Further discussions are ongoing about the most convenient method of taxation depending on the mechanisms of earning this income. Additionally, there will be discussions about a fair rate based on economic fairness,” said the head of the State Tax Service.
Criteria for Systematic Income and Drivers’ Obligations
Lesya Karnaukh emphasized that the key criterion for taxation is the systematic nature of income generation. If a person does not register as a business entity but regularly earns profit, for example, through Uklon or other similar services, such income is subject to taxation at a rate of 18%. She stressed that if a taxi driver exceeds the non-taxable minimum, they are required to declare this income and pay the corresponding tax, regardless of whether they are formally a partner of the service. Thus, the new rules aim to ensure equal tax conditions for all who earn income from labor activities and to facilitate the fulfillment of Ukraine’s international obligations.