New Tax Rules for Online Sellers: Ukraine’s Parliament Approves Digital Platform Legislation.

Digital Platform Taxation Law Passed

According to Novyny.live: Ukraine's parliament has approved a law introducing new tax obligations for digital platforms, set to take effect in January 2027. Approved on June 9, 2026, the legislation—often referred to as the 'OLX tax'—aims to automate the collection of taxes from sellers and service providers operating on these platforms. This move is part of a broader effort to modernize tax enforcement in the growing e-commerce sector.

Under the new rules, digital platforms themselves will be designated as tax agents. This means they will be responsible for automatically withholding taxes at a rate of 10% of the personal income tax (PIT), a notable reduction from the previous 23% rate.

Expected Outcomes and Economic Impact

The law also introduces an annual threshold of 2,000 euros for users selling used or personal items. The government projects that this initiative will generate approximately 14 billion hryvnias in annual state revenue.

Ukraine's Finance Minister, Serhiy Marchenko, stated: 'During wartime, all domestic state budget revenues are directed toward funding the security and defense sector.'

This legislation is part of the government's strategy to stabilize the country's finances and sustain critical social programs amid a challenging economic climate.

The approval of this law reflects the government’s effort to adapt to new economic realities driven by digital technology and e-commerce growth. Given the increasing popularity of online trading, this new tax mechanism could help reduce the shadow economy and boost tax revenues. At the same time, implementing these changes will require clear communication with all market participants to avoid negative impacts on small businesses and consumers.