TAX ALERT 17.04.2026 | Digest of Key Tax News

Changes to the military levy: the law has come into force

We have previously written about draft law No. 15110 “On Amendments to Paragraph 161 of Subsection 10 of Section XX “Transitional Provisions” of the Tax Code of Ukraine Regarding the Levying of the Military Levy”, which provides for the continued application of the temporary military levy rates established for the period of martial law in Ukraine, for three years following its termination or repeal.

Following its consideration by parliament, on April 07, 2026 the relevant Law of Ukraine No. 4835-IX was passed, and on April 15. 2026 it came into force.

The current version, in addition to the amendments proposed by the aforementioned draft law, also provides for the military levy to be directed towards meeting the needs of the Armed Forces of Ukraine.

Moratorium on changes to the tax structure: legislative initiatives registered

The following draft laws have been registered in the Verkhovna Rada of Ukraine:

• No. 15112-3 “On amendments to Subsection 10 of Section XX of the Tax Code of Ukraine regarding the stability of tax legislation with a view to supporting domestic business” dated April 05, 2026;
• No. 15112-6 “On amendments to Subsection 10 of Section XX “Transitional Provisions” of the Tax Code of Ukraine regarding the adaptation of the tax system to the challenges of martial law with a view to preserving and restoring the potential of domestic entrepreneurship” dated April 07, 2026.

These acts propose the establishment of a moratorium on changes to tax and fee elements for the duration of martial law and for one year from the date of its termination or repeal.

We have previously written about similar legislative initiatives, which are currently expected to be considered by parliament.

Changes to the taxation of mortgage transactions: draft law registered

On April 13, 2026, draft law No. 15173 “On Amendments to the Tax Code of Ukraine Regarding the Regulation of Legal Relations Concerning Securitisation and the Issue of Covered Bonds” was registered in the Verkhovna Rada of Ukraine.

It proposes to remove from the Tax Code of Ukraine the specific provisions on the tax treatment of mortgage bonds, the composition of mortgage cover and the cash income derived therefrom.

These proposals follow the registration on April 13, 2026 of draft law No. 15172 “On Securitisation and Covered Bonds”, which provides, in particular, for the repeal of the current Law of Ukraine “On Mortgage Bonds”.

Regulation of reporting and taxation of income from digital platforms: alternative draft laws registered

In the March 2026 news digest, we wrote about draft law No. 15111 “On Amendments to the Tax Code of Ukraine and the Law of Ukraine “On Banks and Banking Activities” regarding the introduction of international automatic exchange of information on income received through digital platforms and the taxation of such income”.

Based on this, several alternative draft laws have been registered in parliament, which regulate certain issues differently, in particular:

• draft Law No. 15111-d dated April 06, 2026: from January 01, 2026, it is proposed, in particular, to introduce additional exemptions regarding land tax on land on which real estate objects destroyed as a result of armed aggression are located (within the limits of specified land plot areas); 
• draft Law No. 15111-2 dated April 05, 2026: does not provide, amongst other things, for the introduction of specific personal income tax rules for retail trade on digital platforms;
• draft Law No. 15111-3 dated April 05, 2026: it is also proposed to further extend VAT and excise duty exemptions on transactions involving the import of fuel into Ukraine;
• draft Law No. 15111-1 dated April 03, 2026: it is proposed, in particular, to remove the obligation on digital platforms to provide information to the tax authorities regarding the sale of goods by residents and to disclose banking secrecy regarding sellers’ income. 

New initiatives regarding the charging of VAT on imports of goods purchased via digital platforms

Following the registration of draft law No. 15112 “On Amendments to the Tax Code of Ukraine Regarding the Taxation of E-commerce Transactions with Value Added Tax”, which we wrote about earlier, alternative draft laws were registered in the Verkhovna Rada of Ukraine:

• No. 15112-1 dated April 03, 2026: as opposed to the provisions of the draft law No. 15112, it is proposed not to limit the application of the tax exemption for international postal and express consignments to €45 if such consignments contain perfumes, coffee and tea;
• No. 15112-2 dated April 03, 2026: it is proposed to stipulate that changes regarding the abolition of VAT limits on the import of goods purchased via digital platforms shall come into force from the year following Ukraine’s accession to the EU. 

Furthermore, contrary to the provisions of the draft law No. 15112, it is proposed to exempt goods for non-commercial use (including excise goods) costing less than €45 from taxation, even where they are transferred on a paid basis

Currently, all of the above-mentioned legislative initiatives are under consideration by parliament.

Changes to the taxation of land transactions are proposed

On April 10, 2026, draft law No. 15123-1 “On Amendments to the Tax Code of Ukraine and Certain Other Legislative Acts of Ukraine Regarding the Improvement of the Calculation of the Minimum Tax Liability” was registered with the Verkhovna Rada of Ukraine.

In particular, it proposes granting taxpayers the right to apply to the tax authority to verify the data used in calculating land tax and personal income tax in respect of a land plot or share (parcel) transferred to them for use. Currently, only the owner of such a land plot or share (parcel) is granted this right.

In addition, new rules are proposed for determining the minimum tax liability for the use of land plots for the period from 2025 until the year in which martial law ceases to apply, namely:

• the application of a reduced coefficient of 0.020 to land plots/shares (parcels) located in areas of potential hostilities or where temporary occupation has lasted for more than six months;
• the inability to calculate the minimum tax liability for land plots/shares (parcels) located in temporarily occupied territories or territories where active hostilities are taking place.

It is also planned to apply minimum amounts for the minimum tax liability on a pro rata basis if the land plot/share (parcel) was owned (used) by the taxpayer for less than a full calendar year.

Criteria for members of the “White Business Club” have been amended

On April 03, 2026, Order No. 168 of the Ministry of Finance of Ukraine “On the Approval of Amendments to the Procedure for Compiling and Publishing the List of Taxpayers with a High Level of Voluntary Compliance with Tax Legislation” dated March 24, 2026 (as amended) came into force.

It provides for the updating of certain rules for determining taxpayers’ compliance with the requirements for inclusion in the List of taxpayers with a high level of voluntary compliance with tax legislation (the so-called “White Business Club”).

Consequently, to be included in the White Business Club, taxpayers shall also take into account, in particular, the following:

• the total amount of fines imposed over the last three months for breaches of reporting obligations must not exceed one minimum wage. Such fines must have been paid or be under appeal;
• when determining the wage level, a coefficient of 1.1 is additionally applied to the average wage in the relevant business sector;
• the entries in the Unified State Register must not contain any indication of inaccuracy or a lack of information regarding the ultimate beneficial owner or the ownership structure of the legal entity;
• the VAT payment rate is calculated based on data from VAT returns submitted over the last 12 months for the relevant period: since March, May, August or November of the previous year, respectively;
• the taxable income for the most recent tax (reporting) period must exceed UAH 0.

Amendments to the State Register of Payment Transaction Registers 

On April 07, 2026, Order No. 257 of the State Tax Service of Ukraine “On Amendments to Order No. 744 of the State Tax Service dated December 21, 2020” dated April 07, 2026 came into force.

It approved a new version of the State Register of Payment Transaction Recorders. As a result, the list of payment transaction recorder models prohibited from initial registration has been expanded. 

The updated version of the aforementioned register can be viewed via the link.