Ukraine plans to significantly increase taxes for individual entrepreneurs and online platforms: what will change

The Ministry of Finance of Ukraine has published a large-scale tax bill that includes changes for individual entrepreneurs, digital platforms, and international parcels. Its adoption is expected to attract about 60 billion hryvnias to the budget annually.

This was reported by the Ministry of Finance of Ukraine.

According to the document, one of the key changes will be the introduction of mandatory VAT registration for individual entrepreneurs who work on a simplified taxation system and have an income of more than 4 million hryvnias per year. This norm should come into effect from January 1, 2027.

For this category of taxpayers, simplification is provided: the reporting period will be a calendar quarter, and symbolic fines of 1 hryvnia will apply for the first 5 violations during the year. These are violations of the deadlines for registering tax invoices or errors in their calculation and payment.

Separately, the draft law provides for changes to the military levy. Its rate of 5% may be maintained not only during martial law, but also until the completion of the reform of the Armed Forces of Ukraine. For individual entrepreneurs on a simplified system, it is proposed to establish:

• for groups 1, 2 and 4 – 10% of one minimum wage, which in 2026 is 850 hryvnias;
• for group 3 – 1% of income.

Another set of changes concerns the taxation of international parcels. The document provides for new rules:

• parcels worth up to 45 euros – VAT exempt;
• Parcels worth up to 150 euros – with tax.

At the same time, the responsibility for charging and paying VAT will lie with electronic interface enterprises that sell goods.

Significant changes also apply to income from digital platforms, including services such as OLX, Uklon, Bolt, Uber, Glovo, and others. It is proposed to reduce the tax rate from 18% to 5%, and if the annual income does not exceed the equivalent of 2,000 euros, not to tax it at all.

At the same time, users of such platforms will not be required to open a separate bank account – they will be allowed to use existing accounts. It is assumed that the platforms will report on users’ income, and tax authorities will have access to the relevant information.

The explanatory note states that the adoption of the bill will allow “to attract additional tax revenues to the state budget of Ukraine in the amount of approximately 60 billion hryvnias per year and prevent losses of military levy revenues.”

The draft law also contains 4 key tax requirements that are included in the memorandum with the International Monetary Fund:

• introduction of taxation of income from digital platforms;
• cancellation of the privilege for duty-free import of parcels worth up to 150 euros;
• fixing the military levy rate at 5%;
• introduction of mandatory VAT for individual entrepreneurs with income of over 4 million hryvnias per year.

It is noted that some of the changes are planned to be implemented from 2027, but in order to receive financing from the International Monetary Fund, they may be adopted by the end of March 2026.

Earlier, the Verkhovna Rada Committee on Tax and Customs Policy approved draft law No. 14025 , which introduces automatic international exchange of data on the income of users of digital platforms. In society, the document has already received the unofficial name “OLX tax”.

Later, it became known that the Verkhovna Rada did not support draft law No. 14025 on taxation of digital platforms. The media called it the “OLX tax.”

Also follow “Pryamim” on Facebook , X , Telegram , and Instagram.