TAX ALERT 18.06.2026 | Digest of Key Tax News

Law on the taxation of digital platforms passed

The Verkhovna Rada of Ukraine has adopted, at second reading and in its entirety, draft law No. 15111-d “On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine Regarding the Introduction of the International Automatic Exchange of Information on Income Received Through Digital Platforms and the Taxation of Such Income”. We have previously mentioned this draft law.

In particular, the new rules will apply to income earned by users of platforms such as OLX, Prom, Kabanchik, Booking, Uber, Bolt and others, received from 1 January 2027 onwards.

Consequently, the tax authorities will receive information on the income of users of marketplaces and other online platforms. To this end, operators will be required to identify users and provide the tax authorities with information on transactions carried out via the platforms and the income received. These rules will apply to both the sale of goods and the provision of services, including the letting of property and vehicles.

The draft law provides for the following key changes:

• income received via digital platforms will be subject to a special tax regime with an overall rate of 10%, comprising a reduced personal income tax rate of 5% and a 5% military levy;
• only individuals whose annual income from activities via digital platforms does not exceed 834 times the minimum wage will be entitled to the reduced personal income tax rate. At the current minimum wage rate, this threshold amounts to over 7.2 million UAH per year (income exceeding this limit will be taxed at the standard rates – 18% personal income tax and 5% military levy);
• digital platforms will act as tax agents: they will withhold tax from payments to users, report it in their accounts as personal income tax, and transfer it to a single budget account;
• a mechanism is being introduced to automatically adjust the overall tax rate in the event of a change in the military levy rate. For example, if the military levy is reduced to its pre-war level of 1.5%, the total tax rate on income from digital platforms will be 6.5%;
• platforms will automatically deduct the tax due and transfer the funds received to the budget themselves. Income recipients are not required to open special accounts or submit separate tax returns. The exception is landlords of commercial and residential property, who must submit an annual tax return at the end of the year and pay the tax to the budget themselves;
•  In the case of the sale of personal, second-hand items via digital platforms on a non-regular basis, tax will be levied only if the amount of income received during the year from the sale of goods or the provision of services exceeds the equivalent of 2,000 euros.

Support for national investors is planned

On 10 June 2026, draft law No. 15314, ‘On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine Regarding Support for National Investors’, was registered with the Verkhovna Rada of Ukraine.

The main innovations of the draft law are as follows:

• individuals will be able to open special personal investment accounts for investing in Ukrainian securities and other financial instruments;
• income from transactions carried out through such accounts, as well as dividends, interest and investment gains on the relevant securities, will be exempt from taxation provided that the established requirements are met;
• the tax relief will apply subject to long-term investment — funds must remain in the account for at least 1,095 calendar days (3 years);
• deposits into the account will be limited to an amount equivalent to 10,000 euros per month;
• An individual may hold only one personal investment account;
• Investment firms will be required to notify the supervisory authorities of the opening and closing of such accounts, as well as to submit information on transactions carried out through them.

The draft law aims to encourage long-term investment by the public and to develop the domestic capital market in Ukraine. The law is expected to come into force on 1 January 2027.

We have previously reported on similar legislative initiatives in this area; however, their consideration did not proceed further in parliament.

The Supreme Court has ruled on the use of cash registers for cash-on-delivery payments with “Nova Poshta”

In its ruling of 3 June 2026 in case No. 520/27700/25, the Supreme Court set out its position on the mandatory use of cash registers in connection with the use of the NovaPay service for cash-on-delivery payments for goods supplied.

In the case in question, the court established that the funds for the goods sold were received by the trader exclusively in non-cash form from NovaPay LLC, which is a licensed payment institution. At the same time, buyers did not make advance payment for the goods, and the seller had no guarantee that the order would actually be paid for at the time of dispatch.

Analysing the circumstances of the case, the Supreme Court concluded that the current legislation does not contain an explicit provision recognising the crediting of funds to the seller’s account for goods sold on a cash-on-delivery basis via a non-bank payment service provider as a settlement transaction. Consequently, the mere receipt of such funds from NovaPay into the seller’s bank account does not, in itself, create an obligation to use a cash register.

The Supreme Court’s ruling has significant practical implications for e-commerce operators who sell goods on a cash-on-delivery basis using NovaPay or other non-bank payment service providers,

as the court has effectively confirmed that the mere receipt of funds into the seller’s account from such a payment intermediary in non-cash form is not, in itself, an unconditional basis for recognising the relevant transaction as a settlement transaction within the meaning of the Law on Cash Registers and, accordingly, does not automatically give rise to an obligation to use a cash register.

The State Tax Service has drafted a bill on tax mediation

The State Tax Service announced on its official website that it is drafting a bill providing for the introduction of a tax mediation mechanism as an alternative means of resolving disputes between taxpayers and the tax authorities.

The need to introduce such a mechanism as tax mediation is justified by the significant number of tax disputes.

According to the State Tax Service, there are currently around 65,000 tax cases pending in the courts, and each year the State Tax Service considers between 10,000 and 13,000 complaints from taxpayers as part of the administrative appeal procedure.

According to the State Tax Service, the draft law proposes:

• to enable the parties to settle tax disputes with the assistance of an independent mediator without recourse to the courts. Participation in the procedure will be voluntary, and the process itself will be confidential and aimed at finding a mutually acceptable solution for both the taxpayer and the tax authority;
• where an agreement is reached, the outcome of the mediation will be formalised in an agreement that is binding on the parties;
•  if, however, no compromise is reached, the taxpayer will retain the right to appeal to the courts or to continue the administrative procedure to defend their rights.

At the same time, tax mediation will not be regarded as a substitute for administrative or judicial appeals, but will function as an additional tool for the pre-litigation settlement of tax disputes.