On 29 October 2026, the State Tax Service of Ukraine signed the Multilateral Competent Authority Agreement on automatic exchange of information on income derived through digital platforms (DPI MCAA). It looks like a single signature, but the force of Law No. 4903-IX of 9 June 2026 depended on it: its provisions on international exchange were due to take effect on 1 November, and not before Ukraine became a party to the agreement. That condition is now met, and the clock is running.
DPI and DAC7: where the line runs
DAC7 is EU Directive 2021/514, under which platforms have reported their sellers’ income every year since 2023. The DPI MCAA does the same outside the Union: the OECD wrote the model rules, and the agreement lets tax authorities in different countries swap those reports. Both use the same file format, the DPI XML Schema, so a platform that already files in the EU is not starting from scratch.
More than 30 jurisdictions have signed the agreement, including every EU member state, the United Kingdom, Norway, Canada and New Zealand. Ukraine now joins that list.
The calendar for the next year and a half
- by 1 January 2027 — platform operators, non-residents included, must register with the State Tax Service. That covers local services and international ones alike: Bolt, Uklon, Uber, Airbnb and similar;
- from 1 January 2027 — the special tax rules for individuals’ platform income apply, and the operator withholds the tax itself;
- by 31 January 2028 — the first annual operator report, covering 2027;
- 2028 — the first international exchange of data.
Neither platforms nor foreign tax authorities will send 2026 data to the Ukrainian tax service. This year is preparation only.
What changes for sellers
The headline for individuals is the rate. Instead of 23% (18% personal income tax plus 5% military levy), platform income will be taxed at 10% personal income tax, with no military levy. That rate applies up to 834 minimum monthly wages a year, which is roughly UAH 7.2 million at the 2026 minimum wage. Anything above the cap is taxed at 23%.
Sales of goods get their own rule: up to EUR 2,000 a year is not taxed at all, and the number of sales is not capped. Sell a wardrobe, a bicycle and a few jackets on a marketplace, and if the total stays under that figure, there is nothing to pay. No tax return is needed: the platform withholds and pays the tax every month.
There are conditions. The seller must work without employees, must not sell excisable goods, and the platform must be registered with the State Tax Service. Keep the last one in mind: if an operator fails to register, the reduced regime does not work for its sellers.
What changes for platforms
The law sorts operators into three groups. Reporting operators file a report on their sellers every year by 31 January. Qualified operators, mostly foreign platforms from DPI MCAA countries, do not report in Ukraine if the same data already goes to their own tax authority and is exchanged with Ukraine, but they still have to register by the end of the year. Excluded operators confirm each year that they have no reportable sellers.
The reportable activities are rental of real estate, rental of vehicles, sale of goods and personal services. Small sellers fall outside the report if they make up to 30 sales and earn up to EUR 2,000 a year, as do large lessors with more than 2,000 transactions.
The Ukrainian model is stricter than the European one. Under DAC7 the operator only collects data and reports, while the seller pays the tax. Our law makes the platform a tax agent, non-residents included, and lets them pay the tax in foreign currency. An analytical paper posted on the website of the National Bar Association of Ukraine flagged this difference while the bill was still being debated: no other signatory to the agreement gives platforms that role.
Where to start
- Work out your status: reporting, qualified or excluded operator. It decides whether you report in Ukraine or only register.
- Register with the State Tax Service before the end of 2026. Non-residents are not exempt.
- Review your seller terms and privacy policy: the platform will now collect and pass on users’ tax data.
- Set up monthly withholding and records that separate individual sellers from sole proprietors (FOPs). The scheme does not apply to FOPs, so the platform needs a documented reason for not withholding from them.
- Leave time to collect information from sellers. In practice it takes the longest.
The Ministry of Finance has said it will publish the secondary legislation, including the registration and reporting forms, separately. Until it does, procedural details may still change.
If you run a platform, or sell across several at once, and want to see how the new rules apply to your situation, the Finance Business Service team can help with registration, documents and process set-up.