TAX ALERT 19.09.2025 | Digest of Key Tax News

Draft laws on the international automatic exchange of information on income from digital platforms

On 09.09.2025, draft laws No. 14025 and No. 14026 were registered in the Verkhovna Rada of Ukraine, providing for the introduction of international automatic exchange of information on income received through digital platforms.
Draft law No. 14025 is mainly aimed at regulating relevant taxation issues.

There was a previous legislative initiative on this subject, which we wrote about here. However, the draft law was withdrawn due to changes in the Cabinet of Ministers of Ukraine.
Currently, draft law No. 14025 is largely similar to the previous one and proposes the following tax measures:

• it is envisaged to establish taxation of individuals’ income from their reporting activities through digital platforms, in particular, real estate rental, personal services, sale of goods, and transport rental;
• reporting digital platform operators, in turn, will be required to act as tax agents for individuals who carry out reporting activities.

Among other things, it is proposed to grant individuals who are accountable sellers the right to benefit from a preferential tax regime for income received through digital platforms. In particular, the right to apply a preferential tax rate of 5% to income from reporting activities carried out through a digital platform is granted to individuals who are residents of Ukraine, have reached the age of 18, and meet all of the following requirements:

• having at least one current account opened specifically for reporting activities and providing its details to each platform operator with whom an agreement has been concluded;
• all payments shall be made exclusively in cash (cash or non-cash) through the specified account;
• not being subject to economic sanctions or other restrictive measures applied in accordance with the Law of Ukraine “On Sanctions”;
• not being self-employed and not using the labour of hired employees;
• receiving income that does not exceed 834 minimum wages during the calendar year (currently approximately UAH 6.7 million);
• not selling excisable goods.

At the same time, an exception is provided for individuals who have made no more than three sales of goods through the platform during the calendar year for an amount not exceeding the equivalent of EUR 2,000 at the NBU exchange rate as of 1 January of the reporting year: they may not open a separate bank account for reporting activities, but may use existing accounts opened for their own needs.

In addition, an additional restriction is introduced for the application of the taxation requirement: the income of an individual – a reporting seller – received through platforms is not subject to taxation if its amount for a calendar year does not exceed 12 subsistence minimums for able-bodied persons, established by law as of 1 January of the relevant year (currently about UAH 36.3 thousand).

Changes to the details of the primary document: draft law registered

On 9 September 2025, draft law No. 14023-1 “Draft Law on Amendments to the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” was registered in the Verkhovna Rada of Ukraine.

We have previously written about legislative initiatives in this area, but the aforementioned draft law remained at the stage of public discussion.
The new draft law provides for the possibility of indicating in the primary documents confirming the provision of services paid for in non-cash form, information about the position, surname and signature of the person responsible for the economic transaction and the correctness of the provision of services, only on the part of the contractor.

Proposed update to the procedure for registering taxpayers and social security contributions

On 5 September 2025, the Ministry of Finance of Ukraine published a draft order “On Amendments to the Order of the Ministry of Finance of Ukraine No. 1162 dated 24 November 2014”.

The draft order provides for the following changes:

• in the procedure for registering and deregistering separate divisions of legal entities established in accordance with the legislation of a foreign state with the controlling authorities. In particular, the relevant actions will be carried out on the basis of information from the Unified State Register, rather than on an application basis;
• regarding the deregistration of an individual entrepreneur who is an internally displaced person, such actions may be carried out at the place of registration of the actual place of residence of such a person if they apply to the relevant regulatory authority.

The draft order also provides for updating the rules for keeping records of social security contributors and the register of insured persons:

• the provisions on the class of occupational risk of production (for the period prior to 1 January 2016) and the type of economic activity for which this class of occupational risk of production is assigned are excluded due to loss of relevance;
• the list of single contribution payers who have certain statuses and are entitled to apply a special procedure for paying the single contribution is supplemented with such a category as mining enterprises;
• the form of the application for registration as a single contribution payer has been simplified by excluding the section on the passport details of the single contribution payer.

The Ministry of Finance of Ukraine plans to introduce new rules regarding the content of fiscal receipts

On 9 September 2025, a draft order of the Ministry of Finance of Ukraine “On Approval of Amendments to the Regulations on the Form and Content of Settlement Documents/Electronic Settlement Documents” was published.

The draft order provides for a number of adjustments to the forms of settlement documents, in particular:

• exclusion from the fiscal cash receipt for goods (services) (form No. FKCH-1) and the fiscal cash receipt for the issuance of funds (form No. FKCH-2) of the detail “amount of the acquirer’s commission (if any)”;
• bringing the content of the simplified payment receipt (form No. РК-2) into line with the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine Regarding the Detinisation of the Metallurgical Raw Materials Market and Scrap Metal Transactions”;
• clarifying the details of the fiscal cash register receipt for transactions involving the receipt of funds for subsequent transfer (form No. FKCH-5) to indicate not only the name of the bank and the account number of the recipient opened with such a bank, but also similar data regarding non-bank payment service providers who, in accordance with the Law of Ukraine “On Payment Services”, are granted the right to open payment accounts for their customers.