Ukraine’s Cabinet approved a package of tax bills that introduce a 5% personal income tax for digital‑platform users, VAT on international shipments over €150, and extend the military tax for three years after martial law ends. The measures also implement DAC7 information exchange and aim to align Ukrainian law with EU and OECD norms.
A 5% personal income tax rate will replace the current 18% rate, with a €2,000 annual threshold for taxable sales.
From 1 January 2027, VAT will be charged on shipments of goods over €150, while shipments up to €45 remain exempt.
Individuals pay 5%; entrepreneurs in the 1st, 2nd, and 4th single‑tax groups pay 10% of one minimum wage (UAH 865 in 2026); 3rd‑group entrepreneurs pay 1% of income.
Operators of platforms such as Bolt, Uklon, Airbnb, Globo, Uber, and similar services will act as tax agents, automatically calculating and paying taxes for users.
It introduces DAC7 automatic information exchange, a special taxation regime for digital‑platform income, and VAT rules for international shipments that mirror EU approaches.
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Dev.ua · 17 days ago
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