Ukraine joins digital platform tax data swap - tax service

The State Tax Service of Ukraine has announced its commitment to join the multilateral competent authority agreement on automatic exchange of income data from digital platforms. This agreement, known as the DPI MCAA, is a crucial step in implementing law No. 4903-IX, which came into effect on June 9, 2026. The law, also referred to as bill No. 15111-d, aims to enhance international cooperation in tax matters by facilitating the regular automatic exchange of data between tax authorities of participating countries on income generated through e-commerce platforms and digital services.

This move is expected to improve transparency in the online marketplace and ensure compliance with the OECD Model Rules and the EU's DAC7 Directive. President Volodymyr Zelenskyy signed the law on October 22, 2026, recognizing its importance as a structural benchmark for the International Monetary Fund's Extended Fund Facility program and a prerequisite for macro-financial assistance from the European Union under the Ukraine Support Loan.

Under the new law, digital platforms such as marketplaces, taxi services, and property rental services must register with the State Tax Service, identify their users, and submit an annual report on their income. Additionally, individuals who meet certain criteria, such as not having hired employees, not trading in excise goods, and earning less than 834 minimum wages, are eligible for a special preferential tax regime at a rate of 10% (as opposed to the standard 23%).

For the sale of used personal items by individuals, there is a tax-free threshold of up to EUR 2,000 annually.