On 29 October, the State Tax Service officially joined the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Earned through Digital Platforms (DPI MCAA).
This was reported by the Ministry of Finance of Ukraine.
This decision creates a legal basis for the automatic exchange of data on citizens’ income with partner countries. Joining this agreement is a key condition for the new provisions of the Tax Code of Ukraine and OECD standards to come into force from 1 November this year.
According to the Ministry of Finance, the new tax rules will take effect from 1 January 2027, and platform operators must register with the State Tax Service by the end of 2026. The changes will cover Ukrainian and foreign transport, delivery, accommodation rental and online retail services, including Bolt, Uklon, Airbnb, Glovo and Uber. The main aim is to bring income out of the shadows and create a level playing field for all market participants.
For individuals, a single reduced rate will be introduced — 10% personal income tax instead of the current 23% (18% personal income tax and 5% military levy). The platform operator itself will act as the tax agent: it will withhold the tax and transfer it to the budget, so individuals will not have to file tax returns.
The preferential regime will be available to individuals without employees who do not trade in excisable goods and earn up to 834 minimum wages per year (about UAH 7.2 million as of 2026), the ministry added.
For casual sales of one’s own or second-hand items, a tax-free limit of up to €2,000 per year has been set, with no restriction on the number of transactions. In addition, double reporting has been abolished for digital platform operators — they will submit data under a single special procedure.